IHTM22024 - Investigating form IHT415: pecuniary legacies

If the payments due to your estate are in the form of a pecuniary legacy ( IHTM12072) then you can generally accept this figure without further query. You need only look into the matter in further detail if from the answers on schedule IHT415 ( IHTM10035) of IHT400 ( IHTM10021) it appears that either

• your deceased has not received their full entitlement to the estate of the earlier deceased, or
• the payments or assets already received do not seem to be reflected in the estate.

If the deceased’s entitlement was substantial and not subject to spouse or civil partner exemption ( IHTM11032) on the earlier death then you should check that we have a file for the earlier deceased.