IHTM05082 | Form Cap A5C (England, Wales and Northern Ireland): procedure on receipt of Form Cap A5C
From HM Revenue & Customs · Inheritance Tax Manual
Where a form Cap A5C is completed (IHTM05023), and is delivered to us after the grant, we will deal with it in the following way:
where we have an existing file, the A5C will be attached to the file and referred for review (IHTM05083)
if there is no existing file the A5C will be sent directly to the file creation staff, who will create a new file and refer the A5C for review