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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Cross references: action at testator's file

At the file for the earlier death, make a note in red of your deceased’s name, date of death, and file reference.

Also indicate whether your deceased’s interest has been included in their IHT400 (IHTM10021). You can do this on the copy Will or by a separate note.


A Hunter d 02.02.02 F 600777/02Z
1/3 share of res. included at £73,555 in the IHT400.  

If you need to see the file again, ask for it to be referred to you when `C’ by pencil notes on the file cover and on the entry sheets or by separate note to the Caseworker.