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If joint property is omitted from an account, you may wish to offer the following advice to agents to help future compliance

‘While a taxpayer may not even need a grant of probate or confirmation to deal with joint property, whether it devolves by will or by survivorship it is ‘appropriate� property under IHTA84/S216 (3). This means that the deceased’s share of joint property that is owned by them up to the date of death must be included in the IHT400.�

The wording should be adjusted to suit the particular circumstances of your case.