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IHTM01030 | Inheritance Tax in HMRC: Customer Compliance work

From HM Revenue & Customs · Inheritance Tax Manual

Customer Compliance teams handle all cases where we are checking the information provided by taxpayers and cases where we are seeking a penalty. Aspects of their work include:

  • risk assessing all new cases to identify those where there may be a risk to tax. They will decide which cases can be dealt with by Customer Service and which cases should be more thoroughly investigated by Compliance investigators;

  • commencing compliance checks (IHTM29000) into Inheritance Tax (IHT) returns and accounts and progressing checks to a satisfactory and cost-effective conclusion;

  • liaising with specialist offices;

  • working with the HMRC Solicitor’s Office or the Valuation Office Agency on disputes that may go before a tribunal or court and co-ordinating action on cases prior to and after litigation;

  • Heritage work – such as approving and monitoring claims for conditional exemption from IHT for heritage assets, offers of land or chattels in lieu of tax and Private Treaty Sales (sales of land or chattels to IHTA84/SCH3 bodies).