IHTM12011 Purpose of the questions

Taxpayers should answer the questions at boxes 24 to 28 on pages 3 and 4 of the IHT400c in all cases where the deceased made a will ( IHTM12041) it should be attached to the IHT400.

• Questions 24 to 28 ask if the deceased’s residence as shown in the will is the same as that shown on the front of the IHT400 (question 1 ( IHTM12021))
• all items referred to in the will, for example specific legacies of the deceased’s assets, have been included in the IHT400 (question 2 ( IHTM12022))

If the answer to either of these questions is ‘No’ then the taxpayers are asked to provide further information

In most cases a copy of the deceased’s will, together with any codicils to the will, should also be attached to the D1 when the IHT400 is sent in. If an instrument of variation ( IHTM35011) or disclaimer ( IHTM35161), which varies the terms of the will or a distribution of an estate under intestacy ( IHTM12101), has been signed the taxpayers are asked to provide a copy of the instrument or variation or disclaimer with the IHT400. Form IHT400 should show the overall effect of the will and instrument of variation or disclaimer.