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This page provides practical information to help you make the most of your IP when doing Business in Chile.

• Updated: 1 October 2021

Find out if you are an entitled relative and how to claim an estate from the Bona Vacantia division.

• Updated: 5 February 2020

Apply for probate or confirmation if there's Inheritance Tax to pay, or if the deceased's estate does not qualify as an 'excepted estate'.

Use the IHT430 schedule with form IHT400 if you wish to pay the reduced rate of Inheritance Tax or to opt out of paying the reduced rate of Inheritance Tax.

Use the IHT410 with form IHT400 to give details about any life insurance policies, annuities or investment bonds that the deceased made regular monthly or lump sum payments on.

Use the IHT419 if you have included a deduction on form IHT400 for any loans, overdrafts, or money spent on behalf of the deceased that is to be repaid out of the estate.

Use form IHT401 with form IHT400 if the deceased had their permanent home outside the UK when they died.

Use the IHT403 with form IHT400 if the deceased had given away or 'transferred' any assets, such as cash, property or land.

Use the IHT407 with form IHT400 to give details about the deceased's household and personal goods.

Use form IHT207 for probate if the deceased's estate is an 'excepted estate' and the person died on or after 1 September 2006 with their permanent home abroad and limited assets in England, Wales or Northern Ireland.