IHT400 supplementary pages

Produced by a Tolley Trusts and Inheritance Tax expert

Trusts and Inheritance Tax

Guidance

Once you have made a start on completing the main form of the IHT400, you will have identified which supplementary pages you need. See the IHT400 ― inheritance tax account guidance note. HMRC guidance on how to complete the supplementary pages is provided on the forms themselves. In addition, some of the schedules are explained in more detail in the guide (IHT400 notes). This guidance note provides selective advice on dealing with some of the less obvious points of presentation when completing the schedules.

IHT402: claim to transfer unused nil rate band

Where the deceased has survived more than one spouse or civil partner, you must fill in one form IHT402 for each of them. Treat each on a stand-alone basis to calculate the transferable nil rate band entered in box 20. Add together the box 20 figures from each form to arrive at the total transferable nil rate band, to be transferred to the IHT calculation at box 114 on the main form or box 2 on the IHT400 Calculation. The maximum transferable

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