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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Investigating supplementary form: D34 - Insurance

If any insurance policies included within the transfer, details of the insurance company, the value of the policy at the date of transfer and the value of all premiums paid on the policy should be included on this form. The trustees should also enclose a copy of the policy schedule. For further details on how to investigate insurance policies, see investigation details relating to IHT 400 supplementary form IHT410 (IHTM20021).