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