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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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General procedure: handling a deduction for exemption

Whatever different types (IHTM11011) of exemption are deducted the way they are handled follows the same basic general procedure.

If a deduction for exemption relates to an open case or enquiry that is allocated to you, then you will be responsible for dealing with it right through to its conclusion.

Where the deceased made a Will (IHTM12041) the taxpayer or their agent should provide a copy of it, together with any codicils, along with the IHT400.

You should always read the whole of the Will carefully as any bequest that is exempt may be reduced or cut down altogether by a later part of the Will.