IHTM20046 - Investigating form IHT403: Assignment of the right to a lump sum due under an annuity contract

The following information should be obtained if not provided with the HMRC Account

• a copy of the assignment or trust
• the taxpayer’s estimate of the value transferred.

When all this information is available, refer to TG Actuarial Team for advice.

See also IHTM20633.