HMRC internal manual

Inheritance Tax Manual

IHT400 - Additional information pages (pages 15 and 16)

There is space on pages 15 and 16 of the account for any additional information that might be relevant to the details they have given in the account and the schedules. We ask the taxpayers or agents to give us the following specific details on these pages

  • An explanation, if they have told us that the deceased had no personal or household gifts, or said that these items had no value.
  • Any claim for discharge of legal rights (IHTM10300) for estates in Scotland, if they have answered ‘No’ to the question at box 7 on the account.
  • A breakdown of any other assets and income due to the deceased (IHTM10110), included at box 76 of the account.
  • A description of any nominated assets (IHTM15101), included at box 101 of the account.
  • Details of any Successive Charges Relief (IHTM22041) deducted at box 10 of the IHT400 Calculation.