Collection

Inheritance Tax forms

This collection brings together all forms for Inheritance Tax.

Probate and confirmation

Excepted estates - where a full Inheritance Tax account isn't required

Before you use these forms, you should read the guidance on valuing the estate of someone who’s died.

Inheritance Tax is due - or a full account is required

Before you use these forms, you should read the guidance on valuing the estate of someone who’s died.

  1. Inheritance Tax: claim for relief - loss on sale of shares (IHT35)
  2. Inheritance Tax: claim for relief - loss on sale of land (IHT38)
  3. Inheritance Tax: claim to transfer unused Inheritance Tax nil rate band (IHT216)
  4. Inheritance Tax account (IHT400)
  5. Inheritance Tax: domicile outside the United Kingdom (IHT401)
  6. Inheritance Tax: claim to transfer unused nil rate band (IHT402)
  7. Inheritance Tax: gifts and other transfers of value (IHT403)
  8. Inheritance Tax: jointly owned assets (IHT404)
  9. Tell HMRC about houses, land, buildings and interest in land for Inheritance Tax
  10. Inheritance Tax: bank and building society accounts (IHT406)
  11. Inheritance Tax: household and personal goods (IHT407)
  12. Inheritance Tax: household and personal goods donated to charity (IHT408)
  13. Inheritance Tax: pensions (IHT409)
  14. Inheritance Tax: life assurance and annuities (IHT410)
  15. Inheritance Tax: listed stocks and shares (IHT411)
  16. Inheritance Tax: unlisted stocks and shares and control holdings (IHT412)
  17. Inheritance Tax: business and partnership interests and assets (IHT413)
  18. Inheritance Tax: Agricultural Relief (IHT414)
  19. Inheritance Tax: interest in another estate (IHT415)
  20. Inheritance Tax: debts due to the estate (IHT416)
  21. Inheritance Tax: foreign assets (IHT417)
  22. Inheritance Tax: assets held in trust (IHT418)
  23. Inheritance Tax: debts owed by the deceased (IHT419)
  24. Inheritance Tax: National Heritage assets, conditional exemption and maintenance funds (IHT420)
  25. Inheritance Tax: probate summary (IHT421)
  26. Inheritance Tax: Direct Payment Scheme bank or building society account (IHT423)
  27. Inheritance Tax: reduced rate of Inheritance Tax (IHT430)
  28. Claim the residence nil rate band (RNRB) (IHT435)
  29. Claim to transfer any unused residence nil rate band
  30. Inheritance Tax: election for Inheritance Tax to apply to asset previously owned (IHT500)
  31. Inheritance Tax: instrument of variation checklist (IOV2)

Paying Inheritance Tax

Inheritance Tax is due on a trust

  1. Inheritance Tax account (IHT100)
  2. Inheritance Tax: gifts and other transfers of value (IHT100a)
  3. Inheritance Tax: termination of an interest in possession (IHT100b)
  4. Inheritance Tax: assets ceasing to be held on discretionary trusts - proportionate charge (IHT100c)
  5. Inheritance Tax: non interest in possession settlements - principal charge (10 year anniversary) (IHT100d)
  6. Inheritance Tax: charges on special trusts (IHT100e)
  7. Inheritance Tax: cessation of conditional exemption - disposal of timber or underwood (IHT100f)
  8. Inheritance Tax: alternatively secured pension chargeable event (IHT100g)
  9. Inheritance Tax: alternatively secured or unsecured pension fund - return of information (IHT105)
  10. Apply for an Inheritance Tax reference after a chargeable event (IHT122)
  11. Inheritance Tax: domicile outside the United Kingdom (D31)
  12. Inheritance Tax: stocks and shares (D32)
  13. Inheritance Tax: debts due to the settlement or trust (D33)
  14. Inheritance Tax: life insurance and annuities (D34)
  15. Inheritance Tax: household and personal goods (D35)
  16. Inheritance Tax: land, buildings and interests in land (D36)
  17. Inheritance Tax: Agricultural Relief (D37)
  18. Inheritance Tax: business relief, business or partnership interests (D38)
  19. Inheritance Tax: foreign assets (D39)
  20. Inheritance Tax: claim for Inheritance Tax business relief on employee benefit trusts (IHT70)

Correcting an Inheritance Tax account

Inheritance Tax forms: commercial software suppliers

Published 13 November 2014