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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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IHT 400: Exemptions and reliefs (pages 9 and 10)

Pages 9 and 10 give details of any exemptions or reliefs to be deducted from the assets owned in the deceased’s sole name. Any exemptions or reliefs to be deducted from assets the deceased owned jointly with another person should be deducted at box 9, of form IHT404 (IHTM15001), and not here. The exemptions and reliefs should be shown at

  • Box 92, if they are to be deducted from assets listed in column A of the account (non-instalment option property)
  • Box 93, if they are to be deducted from assets listed in column B of the account (instalment option property).