If an interest in land (
IHTM23001) forms part of an estate (
IHTM04029), the taxpayer should
complete supplementary form IHT405, and send it to us with the
IHT400 (
IHTM10021).
Form IHT405 is divided up into four parts.
| Page 1 ( IHTM23013) | Details of the estate solicitor or the personal representative |
| Page 2 ( IHTM23014) | Information on the deceased’s residence |
| Page 3 ( IHTM23015) | Information about other land, buildings, or interests in land |
| Page 4 ( IHTM23016) |
|
