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 stockbroker’s 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
