What these items are
- Interest in another estate: value the deceased was due from a separate estate.
- Heritage asset: an asset where special treatment may be considered because of cultural or historic status.
These areas are often under-documented and then challenged later.
In-product checklist
- In IHT, create entries with enough context to explain ownership and value basis.
- Add related estate references where value comes from another estate.
- Upload valuation reports and supporting correspondence in Documents.
- Record any conditions tied to relief or exemption treatment.
- Keep uncertain items open with tasks until evidence is complete.
Common mistakes to avoid
- Entering only a value with no explanation
- Missing links to source valuation evidence
- Treating specialist treatment as automatic
FAQ
Are these sections always needed?
No. Use them only when the estate includes these asset types or rights.
Can provisional entries be saved?
Yes, but clearly label them as provisional and resolve them before final submission.