Valuation for the IHT400 account
A full inheritance tax account asks for every asset valued and evidenced, which is a higher bar than an excepted estate.
What this covers
Where a full account is filed, HMRC sees the figures and can refer property valuations to the district valuer. That is the situation in which the quality of the valuation, and who signed it, does the most work.
Common questions
- What happens if HMRC disagrees with a valuation?
- The case can be referred to the district valuer, who may negotiate the figure. A properly evidenced valuation from a registered valuer is what an executor argues from.
Related
Part of probate property valuation. Every figure on this site comes from the published fee dataset.