IHTM23019 - Investigation of form IHT405: what you should do if the form IHT405 is not provided with the IHT400


If

  • a IHT405 is not sent with the IHT400 but the estate contains an interest in land, or
  • the information given on the IHT405 does not contain all the necessary information ( IHTM23012)

obtain full details before you refer the papers to the VOA ( IHTM23002), unless there is sufficient information about the land on the file (for example, contained within a professional valuation). If there is sufficient information you should complete the form yourself. In that case, endorse the IHT405

  • ‘completed/prepared in IHT', and
  • sign and date it ‘for Director’ in red ink.

Example

A
Item
No.
B
Full address (including postcode)
or description of property
C
Tenure
D
Lettings/leases
E
Agricultural, timber or heritage element
F
Open market value
1Oak Tree Lodge
Forest Lane
Nottingham
NG2 7HF
Freehold



Prepared in IHT
A N Examiner
11/09/2001 for
Director


100,000