IHT400 Notes : Guide to completing your Inheritance Tax account

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IHT400 Notes
Guide to completing your Inheritance Tax account
Schedule(s) Included in IHT400 notes
box on IHT400 page
Jewellery IHT407 55 26, 68
Joint bank and building society accounts IHT404 50 13, 23
Joint household bills IHT404 50 13, 23
Joint life assurance policies IHT404 50 13, 23
Jointly owned houses, flats and land IHT404 49 13, 23
Jointly owned household goods IHT404 50 13, 23
Joint mortgage IHT404 49 13, 23
Joint mortgage protection policy IHT404 50 24
Land (other than farmland) IHT405 70 47, 68, 69
Life assurance policies IHT410 57 14, 45
Mortgage – 80 49
Mortgage protection policies – 57 –
National Savings & Investment products IHT406 54 44, 67
Nominated assets – 101 52
Paintings and works of art IHT407 55 26, 45, 68
Pension arrears – 56 45
Pension funds IHT409 56 13, 27, 45
Premium Bonds IHT406 54 44
Reduced rate of Inheritance Tax IHT430 109 52
Reversionary interest IHT418 76 40
Secured loans IHT419 80 49
Stocks and shares listed on the Stock Exchange IHT411 63 14, 31, 46, 65, 66, 67
Stocks and shares traded on AIM IHT412 65 33
Timber IHT405 69 47
Trust assets IHT418 99, 100, 105 15, 39, 52
Trust income – 75 48
UK Government securities IHT411 62 45, 66
Unit trusts IHT411 63 65
Unlisted stocks and shares IHT412 65 15, 32
Unsecured loans IHT419 82 –
Woodlands IHT405, IHT413 69 47