IHTM12021 - Information given on IHT400: deceased's former residence (boxes 25 and 26)

Boxes 25 and 26 are concerned with the deceased’s residence. If the deceased’s residence as shown on page 1 of the IHT400is different from the address given in the will the taxpayers are asked to say what has happened to the property in the will.

If the deceased’s address shown in the will has been replaced a number of times there is no need for the taxpayer to list the chain of events. It is sufficient for the taxpayer to confirm that the property has been replaced by the property included in the estate as the deceased’s address at death.

If the deceased owned the property shown in the will at some time but no property is included as part of the estate the taxpayers are asked to say what has happened to the property and if it was sold what has happened to the proceeds of the sale.

If you have a copy of the will and the address on the will is the same as the address at box 11 on the IHT400 there is no need to insist on the taxpayers replying to this question.

You need to consider ( IHTM12032) from the replies to this question or the will whether any gifts may have arisen from the disposal of the deceased’s former residence.