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Readers’ forum: Legal basis of HMRC letter concerning IHT400 return

22 March 2022
Issue: 4833 / Categories: Forum & Feedback
Legal basis of HMRC letter concerning IHT400 return.

Probate uncertainty

My client is doing his own probate application for his late mother. He and his wife are retired solicitors and are confident that they can deal with it.

They have however asked my view on a letter they have received from HMRC thanking them for the IHT400 return. It says: ‘If you have not heard from us by 7 February 2022 you can assume that we have no questions to ask about the information or values you’ve given on this form. We may still ask questions about changes you tell us about at a later date.’

The client does not like the word ‘assume’ and would prefer to know the legal basis. I cannot find the inheritance tax equivalent to the rules about opening enquiries into an income tax or corporation tax return or raising enquiries into a VAT matter.

Can readers advise on the...

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