IHTM47011 | Long-term UK residence: Investigation of form IHT401a - Risk Decisions

Where an IHT401a is submitted which indicates the deceased was not a long-term UK resident, it is referred to Risk. They will make a risk assessment decision to:

• accept the claim or

• investigate if the deceased was a long-term UK resident

This will include investigating how many tax years the deceased was resident in the UK in the preceding 20 years.

If the claim to not be a long-term UK resident can be accepted, that will be the end of the long-term UK resident aspect, unless other information subsequently arises which will lead HMRC to challenge it.

In cases where Risk cannot agree the deceased was not a long-term UK resident, the case will be referred to Compliance to challenge the claim.

If Risk need any further advice to make a decision at this stage, they will refer the file to Technical.

If the exemptions and relief box on the IHT 400 indicates that a double taxation convention applies, refer the case to Technical.