UncategorizedForm: 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. Statutory guidance: Special Directions made under section 30 of the Customs and Excise Management Act 1979 Official Statistics: Scottish Income Tax Outturn Statistics: 2024 to 2025