Personal tax – form

Inheritance Tax: National Heritage assets, conditional exemption and maintenance funds (IHT420)

Use the IHT 420 to claim heritage conditional exemption for any assets in the estate past or present or in a maintenance fund.

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Use the IHT 420 to claim heritage conditional exemption for any assets in the estate or if heritage exemption was allowed on any assets in the estate in the past, or if any assets in the estate are maintained by a maintenance fund or pass under the deceased’s will to the trustees of a maintenance fund.