IHTM35012 - Instruments of Variation: what you should do when you receive an IoV

When you receive an IoV, executed on or after 1 August 2002, you will need to

• check the proximity of the time limits, (IHTM35013) and give the case the appropriate level of priority accordingly
• ensure that the instrument conforms to the published guidelines (IHTM35021),
• check that if the variation results in additional tax a notification of the additional tax (IHTM35029) has been sent
• check through form IOV2 (IHTM35029) if it has been completed, and
• complete form IOV1 (IHTM35031) to establish whether or not the instrument meets the conditions of IHTA84/S142.

If the IoV was executed before 1 August 2002, omit the third and fourth steps.