Form IHT410 asks for c information from the taxpayer about any
life assurance policies and annuities that the deceased had..
Although most situations involving life policies will be
notified by the taxpayer by completing form IHT410, you should be
aware that some may be notified in an indirect way. You will then
need to examine the precise nature of the situation before
determining what course of action to take - if in doubt seek
advice.
You should also be alert to circumstances which do not seem
to fit into any of those described in this Section and which may
form new products introduced by the insurance industry as
Inheritance Tax avoidance devices. If you suspect that that is the
case, refer to TG Actuarial Team for advice.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)).
