HMRC Inheritance Tax: Customer Guide

A full Inheritance Tax Account is required

You have selected the following answers:

• the deceased had an alternatively secured pension fund, either as the original scheme member or as the dependant or relevant dependant of the original scheme member

If this is correct, the estate is not an excepted estate.

If this is not correct, return to Does this estate qualify as an excepted estate?

Forms

The correct form to use is the IHT400, which has accompanying notes.

In Scotland, you will also need to complete a C1 Inventory.

Please see the full list of forms.

Reduced accounts

You may, in certain circumstances, deliver a reduced IHT400. To find out if this is possible in this case, read page 4 of the IHT400 Notes - Guide to completing your Inheritance Tax Account.