HMRC have made a minor update to the IHT400 calculation form. The form is used to “apply for probate or confirmation if there’s Inheritance Tax to pay, or if the deceased’s estate does not qualify as an ‘excepted estate'”.
https://www.gov.uk/government/publications/inheritance-tax-inheritance-tax-account-iht400
Related content from Claritax Books
Inheritance Tax by Michael Budden offers in-depth guidance on IHT matters involving both lifetime transfers and the death estate.
