Chapter IHTM06048

Published date20 March 2016
Record NumberIHTM06048
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

There are large numbers of estates for which a grant of representation is never taken out. We also monitor these and identify and raise enquiries on any cases where we believe there is a high risk to tax. Using the information sources available to them Risk will identify those cases where we think tax may be due, where no grant has been taken out and a year has passed since the death. Details of these will be passed to Compliance investigators to raise enquiries by...

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