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HMRC internal manual

Inheritance Tax Manual

Investigating supplementary form: D40 - Other information

This is a supplementary page that provides space for trustees to provide additional information about the estate. This will sometimes be information that we specifically ask for. The instructions in this manual will tell you when you can expect to find information on the D40. But taxpayers will also use the form to tell us when there is something else that they would like us to take into consideration when we look at the IHT 100.