IHTM03141 - Form 405: introduction

All papers relating to a chargeable lifetime transfer (IHTM14501) are kept in a Form 405, which is a sub-file of Forms 400 and 401 (IHTM03101). You should use a separate Form 405 for each transfer made

When creating a new sub-file you should show the reference number for the Form 400 or 401 at the top and give each sub-file a number, starting at 1 for the first sub-file opened, and so on, so that the papers relating to each transfer can be easily identified.

You should complete relevant parts (IHTM03142) of the sub-file cover.