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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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IHT400 - Declaration (pages 12 and 13)

The declaration on pages 12 and 13 of the IHT400 tells you

  • what type of grant of representation (IHTM10461) is being applied for (box 119)
  • what supplementary schedules have been filled in (IHTM10462)
  • which values have been estimated (IHTM10463)
  • the names and addresses (IHTM10464) of the personal representatives.

By signing this section of the form the personal representatives confirm that they have read and understood the declarations and warnings and that they agree that the information provided in the IHT400 and any completed schedules is correct.

Use the links to find additional guidance on what you need to consider when you look at each part of the declaration.