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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Investigating the assets on page 7 - Interest in another estate (boxes 71 and 72)

The deceased may have had the right to a legacy or share of an estate of someone who died before them. If the deceased dies before receiving the full entitlement the value of the assets their estate will receive should be included in boxes 71 and 72 of the IHT400. Box 71 is for assets that qualify for instalments and box 72 is for assets that do not qualify for instalments.

Full details of this interest should be shown on form IHT418. Further guidance on how you should investigate an interest in an unadministered estate can be found in section 22 (IHTM22000).