UK
general
Effective 2026-06-22Form: Inheritance Tax: gifts and other transfers of value (IHT403)
Use the IHT403 with form IHT400 if the deceased had given away or 'transferred' any assets, such as cash, property or land.
Use the IHT403 with form IHT400 if the deceased had given away or 'transferred' any assets, such as cash, property or land.
Source
HMRChttps://www.gov.uk/government/publications/inheritance-tax-gifts-and-other-transfers-of-value-iht403
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