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Use the IHT406 with form IHT400 to give details of any National Savings and Investments, Premium Bonds, bank or building society accounts that the deceased held in their sole name that were in credit at the date of death.
This tax information and impact note affects individuals with direct descendants and personal representatives of deceased persons, with total assets above the Inheritance Tax threshold.
Use the IHT403 with form IHT400 if the deceased had given away or 'transferred' any assets, such as cash, property or land.
Use the IHT419 if you have included a deduction on form IHT400 for any loans, overdrafts, or money spent on behalf of the deceased that is to be repaid out of the estate.
Use the IHT404 with form IHT400 to give details of all UK assets the deceased owned jointly with another person.
Form CH35: Orders for provision under the Inheritance (provision for family and dependants) Act 1975.
Use this calculator to work out an estate value when legacies in a will are free of tax and other assets are tax exempt.
Use the IHT418 with form IHT400 if the deceased had a right to benefit from a trust.
This applies to individuals resident in the UK who are not domiciled here under general law, and certain other non-resident individuals and trustees of trusts created by them.
Use form IHT105 to tell us a 'chargeable event' on an alternatively secured or unsecured pension fund where the chargeable value is 'nil' because the fund is being used for a relevant dependant(s) or being passed to charity.
Give details of assets that became the property of the personal representatives and apply for a grant of representation in Northern Ireland.
Use the IHT407 with form IHT400 to give details about the deceased's household and personal goods.
Use form IHT217 with form IHT205 (or C5 (2006) in Scotland) to claim a transfer of unused nil rate band if the estate is an excepted estate and the whole of the nil rate band is available to transfer.
Form CH33: Order granting permission to make application under the Inheritance (provision for family and dependants) Act 1975 after time expired.
Use form IHT38 to claim relief if you're liable for Inheritance Tax on the value of land or buildings that were part of the deceased's estate if you sell the land or buildings at a loss.
These manuals contain guidance on Inheritance Tax.
This measure relates to the definition of excluded property when assets are added to trusts.
Give details of any unlisted stocks or shares owned by the deceased, or to detail listed shares if the deceased had control of the company using form IHT412 with form IHT400.
Don’t include personal or financial information like your National Insurance number or credit card details.
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