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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Investigating the assets on page 7 - Other land buildings and rights over land(box 70)

Box 70 on page 7 of the IHT400 should include the value of all residential property that the deceased owned but was either let or was available for letting at the date of death. The figure at box 70 should also include the value of any other land and buildings that the deceased owned or had rights over. For example, the following assets might be included in this box

  • lock-up garages
  • redundant land
  • derelict property
  • quarries
  • airfields
  • fishing and any other rights that are attached to land.

Details of the property and rights included in this box should be found on form IHT405