At the file for the earlier death, make a note in
red of your deceased's name, date of death, and
file reference.
Also indicate whether your deceased's interest has been
included in their IHT400 (
IHTM10021). You can do this on the copy
Will or by a separate note.
Example
| A Hunter d 02.02.02 | F 600777/02Z |
| 1/3 share of res. included at £73,555 in the IHT400. | |
| X-Ref'd | |
| Signed: | |
| Date: |
If you need to see the file again, ask for it to be referred to you when `C' by pencil notes on the file cover and on the entry sheets or by separate note to the Caseworker.
