IHT400 Notes : Guide to completing your Inheritance Tax account

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Your rights and obligations If you have a complaint How we use your information Confidentiality 80 IHT400 Notes Guide to completing your Inheritance Tax account More information Your Charter explains what you can expect from us and what we expect from you. For more information go to www.hmrc.gov.uk/charter For information about our complaints procedures go to www.hmrc.gov.uk and look for Complaints within the Search facility. Data Protection Act HM Revenue & Customs is a Data Controller under the Data Protection Act 1998. We hold information for the purposes specified in our notification to the Information Commissioner, including the assessment and collection of tax and duties, the payment of benefits and the prevention and detection of crime, and may use this information for any of them. We may get information about you from others, or we may give information to them. If we do, it will only be as the law permits to: • check the accuracy of information • prevent or detect crime • protect public funds. We may check information we receive about you with what is already in our records. This can include information provided by you, as well as by others, such as other government departments or agencies and overseas tax and customs authorities. We will not give information to anyone outside HM Revenue & Customs unless the law permits us to do so. For more information go to www.hmrc.gov.uk and look for Data Protection Act within the Search facility. You have a right to the same high degree of confidentiality that all taxpayers have. We have a legal duty to keep your affairs completely confidential and cannot give information to others about an estate, trust or transfer even if they have an interest in it, unless the law permits us to do so. This means we may only discuss a taxpayer’s affairs with that person, or with someone else that the taxpayer has appointed to act for them. In the case of someone who has died, this means that we can only discuss an estate with the people (or person) who have signed and delivered form IHT400, that is the executors or administrators, or another person appointed to act for them, usually a solicitor or an accountant.
IHT400 Notes Guide to completing your Inheritance Tax account 81
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Guide to completing your Inheritanc
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Contents Introduction IHT400 Notes
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IHT400 Notes Guide to completing yo
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A This guide will help you fill in
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A Legitim IHT400 Notes Under Scotti
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IHT400 Notes Delivering a reduced a
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Changes to the administration of an
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IHT400 Notes What values to include
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If the deceased was domiciled in Sc
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IHT400 Notes 31 32 36 Guide to comp
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Page 23 and 24:
Page 25 and 26:
Value of gifts Who pays the Inherit
Page 27 and 28:
IHT400 Notes Gifts with reservation
Page 29 and 30:
IHT400 Notes Gifts made as part of
Page 31 and 32:
IHT400 Notes The other joint owner
Page 33 and 34:
Registered or non-registered pensio
Page 35 and 36: IHT400 Notes Contributions to a pen
Page 37 and 38: IHT400 Notes Dividends and interest
Page 39 and 40: Traded unlisted stocks and shares U
Page 41 and 42: Rate of relief table IHT400 Notes G
Page 43 and 44: When is Agricultural Relief availab
Page 45 and 46: Agricultural Relief and lifetime tr
Page 47 and 48: IHT400 Notes What items qualify for
Page 49 and 50: Assets on which tax may or may not
Page 51 and 52: IHT400 Notes 55 56 57 62 Guide to c
Page 53 and 54: IHT400 Notes 68 69 70 Guide to comp
Page 55 and 56: Deductions from the estate incurred
Page 57 and 58: Exemptions and reliefs, page 10 IHT
Page 59 and 60: IHT400 Notes Paying Inheritance Tax
Page 61 and 62: Declaration, page 12 IHT400 Notes 1
Page 63 and 64: IHT400 Notes The Inheritance Tax on
Page 65 and 66: IHT400 Notes Applying for a grant i
Page 67 and 68: IHT400 Notes Applying for a grant i
Page 69 and 70: Payment in advance Electronic trans
Page 71 and 72: What value to use Estimating a valu
Page 73 and 74: Stock Exchange markings National Sa
Page 75 and 76: IHT400 Notes Guide to completing yo
Page 77 and 78: Lloyd's Underwriters Valuing money
Page 79 and 80: Qualifying charities Gifts for nati
Page 81 and 82: IHT400 Notes Guide to completing yo
Page 83 and 84: IHT400 feedback form 1 How much of
Page 85: IHT400 Notes DX addresses have been
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