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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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IHT400: Contact details of person dealing with the estate and repayment authority (page 3)

Boxes 17 to 22 on page 3 of the account gives you the name, address, telephone number and reference for the person or firm that is dealing with the estate.

There is detailed guidance on confidentiality (IHTM02031). But the general rule is that when someone has died you can only discuss the estate with the executors or administrators who signed the account or someone who has been appointed to act for them. This is usually a firm of solicitors or probate practitioner. You should assume that you have the authority to deal with this person or firm until the executors or administrators tell you otherwise.

Box 23 gives you the authority to repay tax and interest to either the person or firm named at box 17, or to the person, people or firm named at box 23.

This authority will continue to apply unless the personal representatives tell you otherwise when they complete one of the following

You can find further instructions on repayments at (IHTM31601).