IHTM43013 - Dealing with a claim: action in PC&S

In the majority of cases dealt with in PC&S, any claim to transfer unused nil rate band will have been agreed by the risk assessors. But, where, this is not the case, you should follow the risk assessor바카라 사이트™s instructions to obtain further information or to have property valued. When you get this information, you should amend the claim to TNRB and re-assess the case, if this is appropriate.

Any case where

  • the death is on or after 9th October 2007,and
  • the taxpayer is unable to provide any additional supporting documents we have requested

should be referred to the Risk & Intelligence Team in Compliance Group for further research.