IHT400 cash left to grandchildren in will

[prball]

My mother's will shows that she has left an equal sum of money to each of her grandchildren (all of whom are over 18), as well as her jewellery to her granddaughter. I'm having problems finding where to add these details on IHT400, as I assume this will reduce tax exemption amount on the estate.

[AGoodman]

You don't list legacies on the IHT400.

You set out the entire estate and then claim any relevant exemptions in relation to legacies to spouses and charities.

The net total should equal the non-exempt legacies you have mentioned.