IHTM12022 - Information provided on form D1: other items in the will (question 2)

A will often includes a number of specific legacies (IHTM12082). For example, a particular item may be left to beneficiary or the will may write off a loan that is still outstanding at death. The deceased may also refer to gifts that they may have made during their lifetime.

Question 2 reminds taxpayers to look at the will and to account for any items that are specifically referred to in the will but are not included in the IHT 200.

Details should be given about any gifts made. Taxpayers should say when the gift was made, who received the gift, and the value of the gift at that time. If any of the items were sold the taxpayers should give you details of the sale and tell you where the proceeds are included in the estate.

If you have a copy of the will and all items referred to in the will are included in the IHT 200 then there is no need to insist on the taxpayers replying to this question.

You need to consider (IHTM12033) carefully the response to this question particularly where the will refers to a loan made by the deceased.