IHTM23012 - Investigation of form IHT405: what information does form IHT405 contain?


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)
  • Information on any damage to properties on the land or other special factors that may affect the value
  • Details of any sales of the land following the death