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 Iht402 2014

Hmrc Iht402 2014-2025 Form

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Instructions and help about hmrc transferable nil rate band

good morning and welcome to this week's fact friday last week we briefly touched on the iht400 however this week we are looking at the ihd 400 in more detail you'll see that i'm again joined by ellie mccabe ellie it's great to have you back on fact friday and we have three questions for you today first question ellie is when do i have to use an iht 400 thanks for having me back michael well you have to use an iht 400 if the estate is not considered to be an accepted estate so by way of a recap an accepted estate is where an estate is either low value so it might be within the deceased available near-rate band or twice the elect twice in a wet band if they're claiming it from their disease spouse exempt so the entire estate is under a million pounds and it's covered in full by exemptions for example spouse or charity exemptions or if it's the estate of a person who's died domiciled outside the uk so he's not liable

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