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HMRC internal manual

Inheritance Tax Manual

IHT 400: Deceased domiciled in Scotland (page 2)

The question at box 7 only needs to be answered if the deceased died domiciled in Scotland. It identifies those cases where a claim may be made for legal rights (IHTM12221) to apply as opposed to allowing the estate to pass in accordance with the provisions in a Will.

There are separate instructions for valuing an entitlement to claim legal rights as an asset (IHTM10302) or a debt (IHTM10303) of the deceased’s estate.

Where there is a possible claim for legal rights further information should be given on pages 15 and 16 of the account.