By adopting a wider ‘risk-based’ approach HMRC hope to deploy resources more cost effectively.
In future HMRC will consider opening an enquiry where domicile could be an issue, or making a determination of Inheritance Tax in such cases, only where there is a significant risk of loss of UK tax.
The full brief can be viewed using the following link http://www.hmrc.gov.uk/briefs/inheritance-tax/brief3410.htm