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this is just eight pages long and there are no schedules and this is a form I'll be going through in this talk there is an explanatory booklet which I will refer to HD 2:06 but even this document comes to 30 pages so although the HD 2:05 is much more straightforward than the ISDN 400 you still need to be careful before I go on to the actual form just a point about the calculation of inheritance tax this is not a lecture on tax this part of the webinar is just to explain very basically how you can't calculate whether the state is liable if it is you will need to do further research on how to calculate exactly how much you must pay the tax rebounds normally called the nil rate band or NRB is three hundred and twenty five thousand pounds per individual this means that if the deceased estate is less than that's figure three non twenty five thousand pounds there's no text/plain once the estate comes to over this figure then taxes child on at forty percent on the adult over the three hundred

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