IHTM20028 - Investigating form IHT410: If the answer to Question 12 is Yes

In this instance the deceased paid premiums (IHTM20082) on life insurance policies for the benefit of someone other than themselves or their spouse or civil partner (IHTM11032) within 7 years of their death. These payments would constitute transfers of value (IHTM14000) when they occur, and information should be given on and with form IHT403 (IHTM14021) of the HMRC Account. There may also be a back-to-back arrangement (IHTM20087).

See IHTM20041 for procedural instructions.