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Posted Mon, 06 Nov 2023 17:38:58 GMT by Jeremy Brooks
I am an executor of an estate where the deceased was an American citizen who moved to the UK on retirement. On her death there was an IRA account that had built up in the US which was distributed without the need for a grant of Probate by the fundholder to her named beneficiaries. Does it need to be declared for IHT purposes? If so, do I list it on an IHT 409 for Pensions, or IHT417 for foreign assets?
Posted Tue, 07 Nov 2023 10:28:45 GMT by HMRC Admin 17

Hi,
 
You will need to contact the IHT department on 0300 123 1072  .

Thank you. 
Posted Tue, 07 Nov 2023 11:12:19 GMT by Jeremy Brooks
Thanks. I have done this. One problem that I will have in completing IHT forms is that my client moved to the UK on retirement so did not acquire a National Insurance number. How do I apply for an IHT reference without a NI number?
Posted Thu, 09 Nov 2023 15:32:34 GMT by HMRC Admin 25
Hi Jeremy Brooks,
Please refer to guidance here:
How Inheritance Tax works: thresholds, rules and allowances
Or telephone 0300 123 1072.
Thank you. 

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