Appendix B Inheritance tax return forms This appendix contains some examples of the inheritance tax forms that need to be completed by the personal representatives during the adminis- tration of the estate: form IHT400: inheritance tax return; form IHT400: calculation; form IHT402: claim to transfer unused nil rate band. Form IHT 400: inheritance tax return The main tax return form IHT400 consists of a 16-page return form which consists mainly of the following: The personal details of the person that has died. The details of the persons acting as personal representatives and dealing with the estate. Details of the will, if one was left. Details of the assets and liabilities of the deceased. Claims for any exemptions or reliefs. Details of any additional schedules that are relevant and enclosed with the return. Declarations. A checklist.