IHTM06046 | Monitoring the excepted estate rules: Action in Compliance Group
From HM Revenue & Customs · Inheritance Tax Manual
Compliance investigators may see excepted estates for a number of reasons,
where the information available to us suggests an excepted estate grant has been incorrectly obtained, or
where an IHT100 () has been received and it is clear that an excepted estate grant has been incorrectly obtained.