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HMRC internal manual

Inheritance Tax Manual

Provisions relating to Legitim: action on receipt of an election

When you receive a completed election, you should acknowledge receipt, and, unless the information is already on the file, you should ask the executors

  1. to provide the names, dates of birth, and current addresses of all those, under age 20, entitled to claim legitim, (IHTM12221)
  2. the names and current addresses of the guardian(s) of any of those at 1. under age 16 (the surviving parent will not necessarily be the guardian),
  3. as regards anyone over age 16 entitled to claim legitim, the name and current address of any professional agent acting for that person, to whom communications, concerning the effect of the IHTA84/S147 (3) election, might be sent, and
  4. whether the executors will retain a separate fund to meet any legitim claim(s) which might be made.

You will then need to write (IHTM35217) to those entitled to claim legitim.