IHTM31021 - Assessment principles: IHT4


Form IHT4 must be issued with each calculation you send.

This is a schedule of various important details about Inheritance Tax calculations for the taxpayer, including “how to pay” and interest charges.

The IHT4 will replace page 2 of the calculation and will be printed by Compass.

You must print and attach a form IHT4 to a calculation even if you know you have previously sent one with earlier calculations to the same person.