Household and personal goods

Jewellery items worth £1,500 or moreIHT407 box 1

Cars, motorbikes, boatsIHT407 box 2

Antiques, art and collectionsIHT407 box 3

Everything else: furniture, clothes, smaller jewellery, electrical itemsIHT407 box 4

Were any of those other items listed one by one on their home insurance?IHT407 box 5

Yes No

If yes, send HMRC a copy of the policy schedule.

Why do they have no household goods or personal possessions of value?IHT400 box 34

HMRC asks for an explanation when nothing is shown for household goods.

Will any of their household goods or possessions be given to a charity, with charity exemption claimed?IHT400 box 35, IHT408

Yes No

For example, furniture given to a charity shop by the people who inherit it.

Household and personal goodsSchedule IHT407