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

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

  • accept the claim听or听

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

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

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听arises which will lead HMRC to challenge it.听

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

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

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