Personal tax – collection

Inheritance Tax forms

This collection brings together all forms for Inheritance Tax.

Inheritance Tax is due - or a full account is required

  1. Inheritance Tax: Inheritance Tax account (IHT400)

    • 4 April 2014
    • Form
  2. Inheritance Tax: claim to transfer unused Inheritance Tax nil rate band (IHT216)

    • 6 August 2014
    • Form
  3. Inheritance Tax: domicile outside the United Kingdom (IHT401)

    • 4 April 2014
    • Form
  4. Inheritance Tax: claim to transfer unused nil rate band (IHT402)

    • 4 April 2014
    • Form
  5. Inheritance Tax: gifts and other transfers of value (IHT403)

    • 4 April 2014
    • Form
  6. Inheritance Tax: jointly owned assets (IHT404)

    • 4 April 2014
    • Form
  7. Inheritance Tax: houses, land, buildings and interest in land (IHT405)

    • 4 April 2014
    • Form
  8. Inheritance Tax: bank and building society accounts (IHT406)

    • 4 April 2014
    • Form
  9. Inheritance Tax: household and personal goods (IHT407)

    • 4 April 2014
    • Form
  10. Inheritance Tax: household and personal goods donated to charity (IHT408)

    • 4 April 2014
    • Form
  11. Inheritance Tax: pensions (IHT409)

    • 4 April 2014
    • Form
  12. Inheritance Tax: life assurance and annuities (IHT410)

    • 4 April 2014
    • Form
  13. Inheritance Tax: listed stocks and shares (IHT411)

    • 4 April 2014
    • Form
  14. Inheritance Tax: unlisted stocks and shares and control holdings (IHT412)

    • 4 April 2014
    • Form
  15. Inheritance Tax: business and partnership interests and assets (IHT413)

    • 4 April 2014
    • Form
  16. Inheritance Tax: Agricultural Relief (IHT414)

    • 4 April 2014
    • Form
  17. Inheritance Tax: interest in another estate (IHT415)

    • 4 April 2014
    • Form
  18. Inheritance Tax: debts due to the estate (IHT416)

    • 4 April 2014
    • Form
  19. Inheritance Tax: foreign assets (IHT417)

    • 4 April 2014
    • Form
  20. Inheritance Tax: assets held in trust (IHT418)

    • 4 April 2014
    • Form
  21. Inheritance Tax: debts owed by the deceased (IHT419)

    • 4 April 2014
    • Form
  22. Inheritance Tax: National Heritage assets, conditional exemption and maintenance funds (IHT420)

    • 4 April 2014
    • Form
  23. Inheritance Tax: probate summary (IHT421)

    • 4 April 2014
    • Form
  24. Inheritance Tax: Direct Payment Scheme bank or building society account (IHT423)

    • 4 April 2014
    • Form
  25. Inheritance Tax: reduced rate of Inheritance Tax (IHT430)

    • 4 April 2014
    • Form
  26. Inheritance Tax: claim for relief - loss on sale of shares (IHT35)

    • 4 April 2014
    • Form
  27. Inheritance Tax: claim for relief - loss on sale of land (IHT38)

    • 4 April 2014
    • Form
  28. Inheritance Tax: election for Inheritance Tax to apply to asset previously owned (IHT500)

    • 4 April 2014
    • Form
  29. Inheritance Tax: instrument of variation checklist (IOV2)

    • 4 April 2014
    • Form

Inheritance Tax is due on a trust

  1. Inheritance Tax: Inheritance Tax account (IHT100)

    • 4 April 2014
    • Form
  2. Inheritance Tax: gifts and other transfers of value (IHT100a)

    • 4 April 2014
    • Form
  3. Inheritance Tax: termination of an interest in possession (IHT100b)

    • 4 April 2014
    • Form
  4. Inheritance Tax: assets ceasing to be held on discretionary trusts - proportionate charge (IHT100c)

    • 4 April 2014
    • Form
  5. Inheritance Tax: non interest in possession settlements - principal charge (10 year anniversary) (IHT100d)

    • 4 April 2014
    • Form
  6. Inheritance Tax: charges on special trusts (IHT100e)

    • 4 April 2014
    • Form
  7. Inheritance Tax: cessation of conditional exemption - disposal of timber or underwood (IHT100f)

    • 4 April 2014
    • Form
  8. Inheritance Tax: alternatively secured pension chargeable event (IHT100g)

    • 4 April 2014
    • Form
  9. Inheritance Tax: alternatively secured or unsecured pension fund - return of information (IHT105)

    • 4 April 2014
    • Form
  10. Inheritance Tax: domicile outside the United Kingdom (D31)

    • 4 April 2014
    • Form
  11. Inheritance Tax: stocks and shares (D32)

    • 30 November 2012
    • Form
  12. Inheritance Tax: debts due to the settlement or trust (D33)

    • 4 April 2014
    • Form
  13. Inheritance Tax: life insurance and annuities (D34)

    • 4 April 2014
    • Form
  14. Inheritance Tax: household and personal goods (D35)

    • 4 April 2014
    • Form
  15. Inheritance Tax: land, buildings and interests in land (D36)

    • 4 April 2014
    • Form
  16. Inheritance Tax: Agricultural Relief (D37)

    • 4 April 2014
    • Form
  17. Inheritance Tax: business relief, business or partnership interests (D38)

    • 4 April 2014
    • Form
  18. Inheritance Tax: foreign assets (D39)

    • 4 April 2014
    • Form
  19. Inheritance Tax: claim for Inheritance Tax business relief on employee benefit trusts (IHT70)

    • 4 April 2014
    • Form

Correcting an Inheritance Tax account

  1. Inheritance Tax: corrective account (C4)

    • 4 April 2014
    • Form
  2. Inheritance Tax: corrective inventory and account (Scotland) (C4 (S))

    • 4 April 2014
    • Form

Inheritance Tax forms: commercial software suppliers

  1. Inheritance Tax forms: commercial software suppliers

    • 22 July 2015
    • Guidance