Q&As

When completing the IHT400 forms for an estate, how do the personal representatives make a claim for exemption under IHTA 1984, s 11(3) (a disposition is not a transfer of value if it is made in favour of a dependent relative of the person making the disposition and is a reasonable provision for his care or maintenance)?

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Produced in partnership with Chris Bryden of 4 King’s Bench Walk
Published on: 21 June 2016
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IHT400 is a form required to be filled out if an Estate does not qualify as an excepted estate, or does so qualify but does not satisfy certain technical questions. If Inheritance tax (IHT) is payable IHT400 will need to be completed. If IHT is not payable IHT400 may still be required to be completed in some circumstances. In this regard see Practice Note: Estates—IHT returns and tax compliance.

Section 11 of the Inheritance Tax Act 1984 (IHTA 1984) provides for dispositions for the Maintenance of family. IHTA 1984, s 11(3) provides that a disposition is not a Transfer of value if it is made in favour of a dependent relative of the person making the disposition

Chris Bryden
Chris Bryden

Barrister, 4 King’s Bench Walk

Chris was called to the Bar in 2003 and since that time has built a busy practice across a range of areas, with an emphasis on Chancery practice. He enjoys a well-deserved reputation for his knowledge and expertise in each area. He appears regularly in the County Court, Family Court and the High Court as well as various specialist Tribunals, and has been involved in cases up to and including the Supreme Court. He regularly is instructed at Appellate level. He has extensive and wide-ranging experience particularly in the areas of wills, probate and inheritance disputes; property including adverse possession, boundary disputes and issues arising out of trusts of land; company and commercial work and financial remedies. Chris is head of the Family Group and head of the Property Team at 4KBW.

Chris is the author of numerous articles in publications such as the New Law Journal, Counsel and Family Law, amongst many other titles, and is the co-author of Social Media in the Workplace: A Handbook (2015, Jordan Publishing).

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Jurisdiction(s):
United Kingdom
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Key definition:
Personal representatives definition
What does Personal representatives mean?

In relation to a person who has died, this means (in the UK) persons responsible for administering the estate of the deceased.

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