Personal tax – form

Inheritance Tax: foreign assets (IHT417)

Use the IHT417 with form IHT400 if the deceased had a permanent home in the UK when they died but had assets outside the UK.

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Detail

Use the IHT417 with form IHT400 if the deceased had a permanent home in the UK when they died but had assets outside the UK. You need to give details of all foreign possessions and financial responsibilities. You may find it easier to fill in more than one IHT417 form if, for example, the deceased left a separate will for the foreign estate.