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HMRC internal manual

Inheritance Tax Manual

Succession: Investigating boxes 24 to 28 of the IHT400: Noting future claims under the Will

You are responsible for checking whether any future change in the interests under a Will may give rise to a claim for tax.

You need to consider future settled property claims:

  • that involve a qualifying interest in possession (IHTM16061), such as an immediate post death interest, which will give rise to a change on its termination, and
  • those where there is no qualifying interest in possession.

When the file is ready for closing you should follow the procedures for noting future claims (IHTM39011).