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HMRC internal manual

Inheritance Tax Manual

Investigating the deceased’s personal details: last known permanent address (boxes 11 and 12)

If the answer to the question at box 12 on the IHT400 is ‘yes’ you should check whether the property shown in box 11 of the account has been included in the estate by checking form IHT405 or, if there is any joint or settled property forms IHT404 and IHT418. You should also check form IHT403 to see if any lifetime transfers were made. If the circumstances are not clear from the answers given you may need to ask further questions. Any cases that need to be investigated further should be referred to Compliance.