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HMRC internal manual

Inheritance Tax Manual

Investigating the deceased’s personal details : Deceased’s Will

The answer to the question at box 24 will tell you whether or not the deceased left a Will. If they did more detailed guidance on what aspects to investigate can be found from IHTM12000 onwards. Guidance on how to deal with the answers to questions to questions 25 to 28 on pages 3 and 4 of the account starts at IHTM12011.

If the deceased died intestate guidance can be found from IHTM12101 onwards.