HMRC internal manual

Inheritance Tax Manual

IHT400 - Checklist (page 14)

The checklist on page 13 of the account has been put there to remind the taxpayer or their agent of some of the actions they need to take and to include any documents we may ask for in the account or schedules. Boxes ticked on this page may indicate that other documents have been included with the account. Remember to check whether any of these are the original documents and to photocopy and return these quickly, if this has not already been done.