Method 1 – Transaction value

Information about method 1, transaction value.

International Exchange of Information Manual
Guidance for HMRC staff involved with cross-border exchange of information under the UK's international exchange agreements.
Form: 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.

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