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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Investigation of form IHT404: jointly owned foreign property

The way in which joint property is owned in the UK does not necessarily apply to joint property situated in other countries. In theory any foreign joint property should be included on form IHT417 and not IHT404. If you come across any jointly owned foreign property you should seek the advice of Technical on the extent of the deceased’s share and who it passes to.