Personal tax – form

Inheritance Tax: interest in another estate (IHT415)

Use IHT415 with form IHT400 if the deceased had a right to an inheritance in an estate of someone else who died before them, but which they had not received before they died.

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Use the IHT415 with form IHT400 if the deceased had a right to an inheritance or a share in an estate of someone else who died before them, but they had not received that inheritance or share before they died.