HMRC has released a new version of IHT403. The form is a supplementary form to the main inheritance tax account, IHT400. It has to be submitted whenever a deceased person made a gift (money, land or other assets of value) in the 7 years before they died unless the gift was exempt from inheritance tax. The new version of the form requires the executor to confirm that they have the permission of the donee of the gift to deal with HMRC on their behalf. The reason you need to get their permission is that they are primarily responsible for paying the inheritance tax on the gift.
For the purposes of your estate planning, you should make sure that if you are making gifts to friends and family in your lifetime, you warn them that they may have to pay inheritance tax on the gifts if you die within 7 years of making the gift. For really substantial amounts, you might want to advise them to put some money aside to pay the inheritance tax when the taxman comes calling unless you live more than 7 years, in which case it falls outside the estate and they don’t need to worry about it anymore.