IHTM12023 - Information provided on form D1: non- chargeable beneficiaries (question 3)

The intention of question 3 is to get the taxpayers to read the will ( IHTM12041) and claim the exemptions to which they are entitled.

Taxpayers should provide the Charity Registration number or the recognition number on the Scottish Charities Index for less well-known charities. If spouse or civil partner exemption ( IHTM11031) ( IHTM11032) is claimed the name date of birth and domicile of the spouse or civil partner is required. If there are a number of charitable bequests and there is insufficient room for all this information on the form D1 then supplementary page D17 (form D17) may also be used for this purpose.

If there are no exemptions deducted in the IHT 200 or if there is a copy of the will and the exemptions deducted correspond with the provisions in the will then there is normally no need to insist on the taxpayers replying to this question.

You need to check that the exemptions have been correctly deducted ( IHTM12034) in the IHT 200.