IHTM03021 -Tax-paying death files: introduction

A tax-paying death file is created when tax is payable following a death. This means that it will include papers relating to

• the deceased’s estate that passes by will (IHTM12041) or intestacy (IHTM12101)
• a termination of an interest in a settlement (IHTM16000) that arises on the deceased’s death, if applicable
• any lifetime transfers (IHTM14000) that become chargeable as a result of the death.