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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Interest in unadministered estates: Pecuniary legacies

If the payments due to your estate are in the form of a pecuniary legacy (IHTM12082) then you can generally accept this figure without further enquiry. You will only need to look into the matter in detail if from the answers on schedule IHT415 (IHTM10035) of IHT400 (IHTM10021) it appears that either

  • your deceased has not received their full entitlement to the estate of the earlier deceased, or
  • the payments or assets already received do not seem to be reflected in the estate.

If the deceased’s entitlement was substantial and not subject to spouse or civil partner exemption (IHTM11032) on the earlier death then you should check that we have a file for the earlier deceased.