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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Succession: Boxes 24 to 28 of the IHT400: Purpose of the questions

Taxpayers or agents should answer the questions at boxes 24 to 28 on pages 3 and 4 of the IHT400. In all cases where the deceased made a Will (IHTM12041) it should be attached to the IHT400, together with any codicils.

If an instrument of variation (IHTM35011) or disclaimer (IHTM35161), which varies the terms of the Will or the distribution of the estate under intestacy (IHTM12101), has been signed the taxpayers are asked to provide a copy of the instrument of variation or disclaimer with the IHT400. The form IHT400 should show the overall effect of the Will and the instrument of variation or disclaimer.

Questions 24 to 28 ask if

  • the deceased’s residence as shown in the Will is the same as that shown on the front of the IHT400 (IHTM12021)
  • all items referred to in the Will, for example, specific legacies of the deceased’s assets, have been included in the IHT400 (IHTM12022).

If the answer to either of these questions is ‘No’ the taxpayer or agent is asked to provide further information