In this case the taxpayer should have given the requested
information in the schedule in Part 1 (or, exceptionally, in Part
3) of form IHT4033.
For what to do see the chart at
IHTM20043.
In addition, if the deceased paid any premiums on the policy
after it was gifted, see
IHTM20044.
See also
IHTM20221.
