IHTM12034 - Investigating form D1: non-chargeable beneficiaries (question 3)

The exemptions referred to in this section should be included at either F29 or G17 on, respectively, pages 4 and 5 of the IHT 200.

The exception will be exemptions against foreign property passing under the will, which will be included at FP6 or FP11 on form D15.