IHTM09053 - Raising enquiries

If you have an enquiry where you have identified that there may be a significant amount of tax at the risk or that the account may be fundamentally incorrect you may need to clarify precisely what enquiries the personal representatives (IHTM05012) and their agents made when drawing up their accounts.

You should consider asking

• who did the personal representatives or agents approach for information and check the reply to make sure that the relatives we know about and financial advisors were approached
• what enquiries were made to establish whether gifts or other transfers of value occurred in the 7 years before death
• for a list of financial and other records and papers including, if appropriate, contents insurance policies, rent books, business diaries.

You should also consider asking to see copies of statements or passbooks for all building society accounts and National Savings investments held by the deceased during the 7-year period ending with the date of death.