sal90

Does the inheritance tax pensions form IHT409 need to be filled in for a widow's pension? Many thanks

I was given a house over 20 years ago by a parent who has recently died. I know this is a gift with reservation of benefits as they continued to live in the house without meeting the rules for paying rent. So I need to fill in inheritance tax forms. With my parent's nil rate band and residence nil rate band ( as it was not an outright gift), plus as they were a widow, their spouse's transferred nil rate band and transferred residence nil rate band ( everything was left to my parent), I should have nothing to pay. So do I still need to apply for an inheritance tax reference? Or do I just send off forms without tax reference? Am getting help with forms so should I wait till accountant has done calculations, then later apply for reference if needed, or apply for one anyway even if fairly sure no payment will be needed? Many thanks

Please can someone help with page 4 of form IHT400 as I find it quite confusing. "Items referred to in the will but not included in the estate" Box 28 - "Items referred to in the will and not included on this form. Any gifts should be shown on form IHT403" Form IHT403 refers to gifts made 7 years before death and gifts with reservation of benefit. So if filling in box 28 on page 4 of IHT400, does one put any gifts made over 7 years ago ( potentially exempt transfers), or just gifts made within 7 years and gifts with reservation of benefit? Many thanks