Form

Inheritance Tax account (IHT100)

Use form IHT100 and supplementary pages D31 to D40 to tell HMRC about chargeable events when Inheritance Tax is payable on a trust or gift.

Documents

Complete your Inheritance Tax account (IHT100)

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Continuation sheet (D40)

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Checklist (D41)

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Inheritance Tax worksheet (IHT100WS)

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How to fill in form IHT100WS (IHT113)

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Read the accessibility statement for HMRC forms.

Details

You must complete IHT100 and any of the supplementary pages D31 to D40 to let HMRC know about any ‘chargeable events’ when Inheritance Tax is payable on trusts or due on gifts.

You can use the checklist, forms and worksheets to support you.

You’ll need to include the relevant ‘event’ form from the IHT100a to IHT100g series in the supplementary pages section.

Send completed forms to HMRC.

Email HMRC to ask for the form in Welsh (Cymraeg).

Send form IHT100 without a wet signature

If you’re a professional agent or a trustee, you can send us form IHT100 without a wet signature. You must make sure that form IHT100 has been seen by all the trustees and they all agree to be bound by the declaration on the form.

Professional agents

If you’re a professional agent, you can send us form IHT100 without a wet signature, as long as the names and personal details of the trustees are shown on the declaration page.

You must include this statement when you send the form:

‘As the agent acting on their behalf, I confirm that all the people whose names appear on the declaration page of this form IHT100 have seen the IHT100 and agreed to be bound by the declaration on page 8 of the IHT100.’

Trustees

If you’re a trustee acting without the help of a professional agent, you can send us form IHT100 without a wet signature, as long as the names and personal details of the other trustees are shown on the declaration page.

You must include this statement when you send the form:

‘As trustee acting in this matter, I confirm that all the people whose names appear on the declaration page of this form IHT100 are the trustees and have both seen the IHT100 and agreed to be bound by the declaration on page 8 of the IHT100.’

We will update form IHT100 to include these changes as soon as possible.

Before you start

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You’ll need to fill in the form fully before you can print it. You cannot save a partly completed form so we suggest you gather all your information together before you begin to fill it in.

The Inheritance Tax account (IHT100) form is interactive (one that you complete on screen) and you must use Adobe Reader, available from the Adobe website to complete it.

Contact the Online services helpdesk if you have problems opening or saving the form.

Supplementary pages

IHT100a: gifts and other transfers of value
IHT100b: termination of an interest in possession
IHT100c: assets ceasing to be held on discretionary trusts — proportionate charge
IHT100d: non interest in possession settlements — principal charge (ten-year anniversary)
IHT100e: charges on special trusts
IHT100f: cessation of conditional exemption — disposal of timber or underwood
IHT100g: alternatively secured pension chargeable event
IHT122: Apply for an Inheritance Tax reference after a chargeable event
D31: domicile outside the United Kingdom
D32: stocks and shares
D33: debts due to the settlement or trust
D34: life insurance and annuities
D35: household and personal goods
D36: land, buildings and interests in land
D37: Agricultural Relief
D38: business relief, business or partnership interests
D39: foreign assets

Published 4 April 2014
Last updated 23 November 2022 + show all updates
  1. Guidance has been added to explain how professional agents or trustees can send form IHT100 to HMRC without a wet signature.

  2. Information about how to download the latest version of Adobe Reader added to the page.

  3. Guidance has been updated to say IHT100 forms do not need to be signed, whether or not you have a professional agent.

  4. A section to provide account details for repayment of Inheritance Tax has been added to form IHT100.

  5. Updated to include COVID-19 provisions

  6. The newest version of the IHT100 form has been added.

  7. The information in the pop-up message, which is displayed when you open the form has been updated.

  8. First published.