Chapter IHTM28340

Published date20 March 2016
Record NumberIHTM28340
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

If the deceased had any liabilities that relate to an insurance policy or an investment bond and the value of the property is not fully reflected elsewhere in the IHT400, the taxpayer should include the following details in box 3 of form IHT419

  • the name of the insurance company
  • the amount owed
  • the amount of the sum assured, shown in the...

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