IHTM03201 - Form 403: introduction

All accounts and papers relating to proportionate charges on relevant property settlements are kept in a Form 403, which is a sub-file of Form 402 (IHTM03161).

When creating a new sub-file you should show the reference number for the Form 402 at the top and give each sub-file a number, starting at 1 for the first sub-file opened, and so on.

Similarly if there is more than one account (form IHT100) being dealt with in the sub-file you should also number the accounts 1, 2, 3 and so on and show the account numbers being dealt with in the sub-file on the cover.

You should complete relevant parts (IHTM03202) of the sub-file cover.