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Use the IHT406 with form IHT400 to give details of any National Savings and Investments, Premium Bonds, bank or building society accounts that the deceased held in their sole name that were in credit at the date of death.
The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
Use the D31 supplementary pages with form IHT100 if you have said that the transferor had their permanent home in a foreign country - domiciled abroad.
Income Tax on payments from pensions, tax-free allowances, how you pay tax on pensions.
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