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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Cross references: recording of information

The information you need to include in a cross reference to enable you to quantify your deceased’s entitlement is shown in the following table.

Item What you must do
   
Your deceased’s details Start the cross reference by noting your deceased’s file reference and surname at the top right corner
Testator’s details Insert the testator’s
  • name and relationship to deceased
  • date of death
  • file reference  
      Value of estate -

IHT paid -

File status - It is helpful to show testator’s personal estate and real estate separately.

Insert amount of IHT paid on the testator’s death.

Indicate the status. If the status is `O’ and the amount of IHT payable at the testator’s file has not been finalised, consider making a provisional assessment of tax and where appropriate calculation of the QSR (IHTM22041).    
  Will or intestacy State here whether the testator’s estate was bequeathed “by Will”, or “by intestacy”(IHTM12101).
  Details of deceased’s entitlement Identify any legacy going to your deceased and specify the amount. If there are other legacies, and you need to know the amount of these in order to calculate the residue, it is enough to make a note of the total.
  Net estate Show here
  • approximate calculation of residue taking into account any legacies and any IHT paid - allow a deduction of 3% of the testator’s estate for administration costs for the purpose of this calculation only
  • deceased’s interest in the residue
  • the figure shown in the IHT400, and
  • indication of whether the value returned is acceptable.If the value is not acceptable, make a brief note here of the difference between your figures and that in the IHT400 (

IHTM10021). Indicate any reason you can see for the discrepancy; and consider what investigation, (IHTM22105) if any, is appropriate.

You can complete the cross-reference in ink when you have an explanation for the discrepancy    
  QSR Show calculation of QSR (if any)
  Ending the cross reference End the cross-reference by writing “X-Ref’d”, signing and dating.