I have a case whereby I am completing an IHT205. The gross value of the estate exceeds the excepted estate limit. There is a lifetime mortgage secured on a property which means the net value of the estate is under the excepted estate limited. The IHT205 states that if Box K is under the excepted estate limit, which it is, I do not need to complete an IHT400. In the Declaration, it refers to Box H and Box H is not under the excepted estate limit so I cannot tick any of the boxes in the Declaration. What do I do? Any help would be appreciated.