Inheritance tax manual - Section 27 : General Casework Procedures

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Introduction

Section 27: Inheritance Tax - General Casework Procedures

Introduction

27.1 Introduction

This section deals with the procedures to be followed once a reference has been received from HMRC(IHT) and a case registered on the Case Registration and Control (CRAC) system.

Experience has shown that, once a few initial enquiries have been carried out, there has historically been no need to question the majority of valuations returned by taxpayers for IHT purposes. Therefore, it is important to ensure that both HMRC(IHT) and VOA resources are concentrated on those cases where a variation in the returned figure is likely to be achieved.

It is one of the fundamental principles of these procedures that, once a reference has been made to the VOA and a case has been opened, it should remain open until it is either agreed or HMRC(IHT) advises the DV that no further action is required. Therefore, whenever these instructions state that the DV should consult with HMRC(IHT) on any aspect, caseworkers must ensure that they continue to deal with other aspects of the case pending a reply on the point raised.

For the avoidance of doubt this section does not apply to references from SV (unless specifically stated otherwise). The procedures for dealing with such references are set out in Parts 2 & 3 of Section 16.

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