Form

Apply for an Inheritance Tax reference after a chargeable event (IHT122)

Request an Inheritance Tax reference number to go with form IHT100 if you owe Inheritance Tax on a trust or lifetime transfer.

Documents

Application for an Inheritance Tax reference following a chargeable event (IHT122)

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Details

Apply to get an Inheritance Tax reference following a chargeable event if you owe Inheritance Tax on a trust or lifetime transfer.

Fill in the form on-screen, then print and post it to HM Revenue and Customs (HMRC).

Apply for the reference number at least 3 weeks before you make a payment.

Fill in an Inheritance Tax: Inheritance Tax account (IHT100) form and send it to HMRC when you have the reference number.

Before you start

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Published 6 April 2017
Last updated 20 September 2022 + show all updates
  1. The form has been updated to say we no longer issues payslips and that you should send cheques separate from any forms or letters you send to HMRC.

  2. The Inheritance Tax return address has been updated and the 'Tell us who is applying' section has been removed.

  3. A Welsh language version of the IHT122 form is now available.

  4. First published.