Form IHT404 has been released by HMRC for use alongside the main inheritance tax return form IHT400 to declare details of all UK assets that a deceased person held jointly with another individual. The form enables executors and administrators to provide comprehensive information about jointly owned property and assets as part of the inheritance tax assessment process. Completion of this supplementary form is required when the estate includes any jointly owned UK assets.
Source: HMRC (GOV.UK) – Read the original