Family and will

When they died, were theyIHT400 box 8

Married or in a civil partnership Single Widowed or a surviving civil partner Divorced or a former civil partner

Date of the marriage or civil partnershipIHT400 box 9

Was their husband, wife or civil partner domiciled in the UK when they died?

Yes No Not sure

If not, what goes to them is free of tax only up to £325,000 in all (IHTA 1984 s18(2), IHTM11033). Answer Yes also if the spouse was deemed UK domiciled: UK domiciled at any time in the 3 years before, or UK resident in at least 15 of the 20 tax years before that tax year (IHTA 1984 s267, IHTM13024). A spouse who has lived in the UK that long is not limited.

Is their husband, wife or civil partner a long-term UK resident (resident for at least 10 of the last 20 tax years)?

Yes No Not sure

If not, what goes to them is free of tax only up to £325,000 in all (IHTA 1984 s18(2), IHTM11033).

Total of gifts they made to their husband, wife or civil partner during their life (optional)

The £325,000 limit covers lifetime gifts to them as well (IHTA 1984 s18(2)). Leave empty if none.

Did brothers or sisters survive them?IHT400 box 10

Yes No

Did a parent survive them?

Yes No

Number of children who survived them (optional)

Number of grandchildren who survived them (optional)

Did they leave a will?IHT400 box 24

Yes No

Send HMRC a copy of the will and any codicils, not the originals.

Did they leave children, grandchildren or other descendants?

Yes No

Without a will the intestacy rules decide who inherits. We work out the shares from this (Administration of Estates Act 1925 s46).

Has anyone signed a deed of variation or a disclaimer to change who inherits?IHT400 Notes 'Deed of variation'

Yes No

A deed of variation made within 2 years of the death can change who inherits for Inheritance Tax (IHTA 1984 s142).

Is their address in the will the same as their last address?IHT400 box 25

Yes No

What happened to the home named in the will?IHT400 box 26

Do they still own everything the will mentions by name?IHT400 box 27

Yes No

Items in the will they no longer ownedIHT400 box 28

Did anyone act for them under a power of attorney?IHT400 box 16

Yes No

If yes, send HMRC a copy of the power of attorney.

Has the legitim fund been paid out in full?IHT400 box 7

Yes No Not sure

Scotland only. Children can claim legitim from moveable property whatever the will says.

6 still to answer. You can come back later.

Running estimate

Estate before debts: £0
Debts and funeral: £0
Exempt or relieved: £0
Tax-free allowances: £325,000
Chargeable estate: £0

Inheritance Tax on the estate£0.00

Tax on lifetime gifts, paid by the people who received them: £0

Come back later

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