IHTM10022 - IHT400: what is included in the account?

The instructions in this section of the manual apply to the IHT400 which was introduced in November 2008 and replaced the IHT200. There is a basic core account that includes

  • information about the deceased
  • the values of the various assets and liabilities in the deceased바카라 사이트™s UK estate
  • a declaration that is completed by the personal representatives.

The instructions for dealing with the core account are found in this section of the manual.

In addition there are a number of supplementary schedules (IHTM10035) that give more detailed information about

  • some of the assets and liabilities returned in the core account, and
  • assets and liabilities that do not form part of the deceased바카라 사이트™s UK estate but which also need to be taken into account in calculating the IHT liability on the death.

The supplementary schedules are only completed when they are relevant to a particular estate.