IHTM12011 - Form D1: purpose of the form

Taxpayers should complete supplementary page D1 in all cases where the deceased made a will (IHTM12041). The D1 should be attached to the IHT 200.

The form D1 asks if

• the deceased’s residence as shown in the will is the same as that shown on the front of the IHT 200 (question 1 (IHTM12021))
• all items referred to in the will, for example specific legacies of the deceased’s assets, have been included in the IHT 200 (question 2 (IHTM12022))
• the whole estate passes to chargeable beneficiaries (question 3 (IHTM12023)).

If the answer to any of these questions is ‘No’ then the taxpayers are asked to provide the information requested in form D1 (Notes)

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 IHT 200 is sent in. But a copy of the will is not needed if the estate is below the tax threshold and the answers to questions 1 and 2 are ‘Yes’ (including ‘N/A’ to question 2).

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 D1. Form D1 should show the overall effect of the will and instrument of variation or disclaimer.

There is a chart at IHTM12012 that shows you how form D1 works.