Collection
Inheritance Tax forms
Find all forms for Inheritance Tax.
Forms when Inheritance Tax is due, or a full account is needed
Read the guidance on valuing the estate of someone who’s died before you use these forms.
- Inheritance Tax account (IHT400)
- Inheritance Tax: probate summary (IHT421)
- Inheritance Tax: bank and building society accounts (IHT406)
- Claim the residence nil rate band (RNRB) (IHT435)
- Claim transferable residence nil rate band (IHT436)
- Inheritance Tax: domicile outside the United Kingdom (IHT401)
- Inheritance Tax: claim to transfer unused nil rate band (IHT402)
- Inheritance Tax: gifts and other transfers of value (IHT403)
- Inheritance Tax: jointly owned assets (IHT404)
- Tell HMRC about houses, land, buildings and interest in land for Inheritance Tax
- Inheritance Tax: household and personal goods (IHT407)
- Inheritance Tax: household and personal goods donated to charity (IHT408)
- Inheritance Tax: pensions (IHT409)
- Inheritance Tax: life assurance and annuities (IHT410)
- Inheritance Tax: listed stocks and shares (IHT411)
- Inheritance Tax: unlisted stocks and shares and control holdings
- Inheritance Tax: business and partnership interests and assets (IHT413)
- Inheritance Tax: Agricultural Relief (IHT414)
- Inheritance Tax: interest in another estate (IHT415)
- Inheritance Tax: debts due to the estate (IHT416)
- Inheritance Tax: foreign assets (IHT417)
- Inheritance Tax: assets held in trust (IHT418)
- Inheritance Tax: debts owed by the deceased (IHT419)
- Inheritance Tax: National Heritage assets, conditional exemption and maintenance funds (IHT420)
- Direct Payment Schemes for Inheritance Tax (IHT423)
- Inheritance Tax: reduced rate of Inheritance Tax (IHT430)
- Inheritance Tax: claim to transfer unused Inheritance Tax nil rate band
- Inheritance Tax: claim for relief — loss on sale of shares (IHT35)
- Inheritance Tax: claim for relief - loss on sale of land (IHT38)
- Inheritance Tax: election for Inheritance Tax to apply to asset previously owned (IHT500)
- Inheritance Tax: instrument of variation checklist (IOV2)
Probate and confirmation forms
Forms to pay Inheritance Tax
Forms when Inheritance Tax is due on a trust
- Inheritance Tax account (IHT100)
- Inheritance Tax: gifts and other transfers of value (IHT100a)
- Inheritance Tax: termination of an interest in possession (IHT100b)
- Inheritance Tax: assets ceasing to be held on discretionary trusts - proportionate charge (IHT100c)
- Inheritance Tax: non interest in possession settlements - principal charge (10 year anniversary) (IHT100d)
- Inheritance Tax: charges on special trusts (IHT100e)
- Inheritance Tax: cessation of conditional exemption - disposal of timber or underwood (IHT100f)
- Inheritance Tax: alternatively secured pension chargeable event (IHT100g)
- Inheritance Tax: alternatively secured or unsecured pension fund - return of information (IHT105)
- Apply for an Inheritance Tax reference after a chargeable event (IHT122)
- Inheritance Tax: domicile outside the United Kingdom (D31)
- Inheritance Tax: stocks and shares (D32)
- Inheritance Tax: debts due to the settlement or trust (D33)
- Inheritance Tax: life insurance and annuities (D34)
- Inheritance Tax: household and personal goods (D35)
- Inheritance Tax: land, buildings and interests in land (D36)
- Inheritance Tax: Agricultural Relief (D37)
- Inheritance Tax: business relief, business or partnership interests (D38)
- Inheritance Tax: foreign assets (D39)
- Inheritance Tax: claim for Inheritance Tax business relief on employee benefit trusts (IHT70)
Forms to correct an Inheritance Tax account
Commercial software suppliers for Inheritance Tax forms
Forms not available online
Find out how you can order forms not available online.
Excepted estates forms
Use these forms when a full Inheritance Tax account is not needed.
Read the guidance on valuing the estate of someone who’s died before you use these forms.
- Inheritance Tax: return of estate information (IHT207 (2006))
- Inheritance Tax: return of estate information (IHT205) for deaths before 6 April 2011
- Report an excepted estate for Inheritance Tax
- Inheritance Tax: return of estate information (C5 (2006))
- Inheritance Tax: information about small estates (C5 (SE) (2006))
- Inheritance Tax: return of estate information (C5 (OUK) (2006))
- Notes for C1 and C5 forms dealing with Inheritance Tax on Scottish estates
- Inheritance Tax: return of estate information (C5 (2004-2006))
- Inheritance Tax: notes for completion of forms C1 and C5 (C3 (2004))
- Inheritance Tax: claim to transfer unused nil rate band for excepted estates (IHT217)
Published 13 November 2014
Last updated 17 July 2020 + show all updates
Last updated 17 July 2020 + show all updates
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Added new form Inheritance Tax: return of estate information (IHT205) for deaths before 6 April 2011 to the collection
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First published.