HMRC have updated form IHT405 Tell HMRC about houses, land, buildings and interest in land for Inheritance Tax.
“Use the IHT405 with form IHT400 to give details of the houses, land and buildings or interests in land and buildings owned by the deceased.”
A new version of form IHT405 has been added.
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.
