Listed stocks and shares
Schedule IHT411
When to use this form
Fill in this form to tell us about the listed stocks,
UK Government and municipal securities and shares owned by
the deceased. We give details of how to value stocks and
shares in the IHT400, ‘Notes’.
Do not include any shares or securities:
listed on the Alternative Investment Market (AIM) or
traded on OFEX
in a Private Limited Company, Business Expansion Scheme
(BES) or Business Start-up Scheme (BSS)
listed on a recognised stock exchange, where the deceased
had control of the company
These should be listed on Schedule IHT412, ‘Unlisted stocks,
shares and control holdings’.
If you have a stockbrokers valuation or if you have filled in
inventory form C1 (Scotland only) you need only copy the
totals for each category of share to the form and enclose a
copy of the valuation.
You need to tell us about any dividends and interest on the
stocks and shares that were due at the date of death but have
not yet been paid. In the IHT400, ‘Notes we explain the
different types of dividends, and what to include.
Name of deceased
Date of death DD MM YYYY
Inheritance Tax reference number (if known)
Help
Please read the guidance notes for form IHT411 in the
IHT400, ‘Notes’ before filling in this form. For more
information or help or another copy of this form:
go to www.gov.uk/inheritance-tax
phone our helpline on 0300 123 1072 if calling from
outside the UK, phone +44 300 123 1072
UK Government and municipal securities
List here any UK Government securities that the deceased held. For example, Treasury Stock, Exchequer Stock, War Loan and any
other stock held on the Bank of England register. Also include any municipal securities, mortgages, debentures and stock held in
countries, cities and towns, docks, harbours and water boards. Any Northern Ireland municipal stock should also be listed here.
1
Total of column above
copy this amount to
form IHT400, box 62
Total of column above
include this amount on
form IHT400, box 64
Description of stock Amount of Market price per Total value of stock Interest due to
(for example, 3.5% War Loan) stock held unit at date of death at date of death date of death
£ £ £
££
1
Totals
IHT411 Page 1 HMRC 09/15
2
Listed stocks, shares and investments that did not give the deceased
control of the company
List here any holdings of stocks, shares, debentures or other securities that are listed on the Stock Exchange Daily Official List.
Include any:
Personal Equity Plans (PEPs) (include a figure for any uninvested cash)
shares held in an Individual Savings Account (ISA) (include a figure for any uninvested cash but not for any other cash or
insurance policies)
unit trusts (give the full name, for example, Axa Equity and Law Unit Trust Managers, Pacific Basin Trust Accumulation Units)
investment trusts
holdings in Open-Ended Investment Companies (OEICs)
foreign shares, but only if they are listed on the London Stock Exchange
If the deceased owned any of these types of shares that gave them control of the company you should list them at box 4 on
Schedule IHT412, ‘Unlisted stocks, shares and contol holdings’, instead of here. This will be extremely rare.
Name of the company and
type of shares or stock, or
full name of unit trust
and type of unit
Amount of
stock held
Market price per
unit at date of death
£
Total value of stock
at date of death
£
Dividend or
�interest due to
date of death
£
Totals
2
£ £
Total of column above
copy this amount to
form IHT400, box 63
Total of column above
include this amount on
form IHT400, box 64
IHT411 Page 2