IHTM11125 - Procedure: referrals to Technical

You should refer any cases to Technical

• which do not satisfy the requirements (IHTM11124), or
• about which you are doubtful

You should also refer

• gifts to charities by an instrument of variation (IHTM35011) or an appointment by executors/ trustees where property is held on trusts (IHTM11161) for charitable purposes but which include objects outside the UK.
• any case in which a charity beneficiary settles a claim (IHTM11026) against the deceased’s estate.