IHTM18040 - Investigating form IHT411 and IHT412: other forms to be considered in conjunction with the forms

Gifts

• The IHT403 will show details of any gifts (IHTM04058) of shares made by the deceased. PC&S should have considered the values of any listed (IHTM18061) shares and flagged any unlisted holdings (IHTM18131) or investments on an alternative market (IHTM18331) as part of their checks when the account is received in the Office.

Foreign aspects

• Check that you have dealt with any foreign shares that may be declared on form IHT417. You may also need to check for convention items (IHTM27166) or whether DTR (IHTM27181) is claimed.