IHT400- Deceased’s details (pages 1 and 2).
These pages give you background information about the deceased. You should use this to get an overall impression of the deceased. You should take this into account when considering the information that is included elsewhere in the IHT400 and the supplementary schedules.
We also ask for the deceased’s National Insurance number, tax district and tax reference number. These may be useful if you wish to look at the deceased’s tax affairs.
Most of the boxes are self-explanatory. But there are a number of specific investigation issues you may need to consider when you look at the replies to the following boxes