Form: Inheritance Tax: jointly owned assets (IHT404).

HMRC18/09/2026

Form IHT404 is used to provide details of all UK assets held jointly by a deceased person and another individual. This form must be submitted alongside form IHT400 when reporting Inheritance Tax. It applies to those managing the estate of a deceased person who held joint assets.

Source: https://www.gov.uk/government/publications/inheritance-tax-jointly-owned-assets-iht404. Summarised automatically from the official source — general information, not advice.