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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Investigating the assets on page 6 : Household and personal goods (box 55)

The value of household and personal goods owned by the deceased is included in box 55 on page 6 of the IHT400. Further information about these assets should be included on form IHT407.

Guidance on how to investigate the values returned for household and personal goods can be found in section 21 (IHTM21000).