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

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


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

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Apply to get an Inheritance Tax reference and a payslip 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 and a payslip.

Before you start filling in the form

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Published 6 April 2017
Last updated 28 June 2017 + show all updates
  1. The Inheritance Tax return address has been updated and the 'Tell us who is applying' section has been removed.
  2. A Welsh language version of the IHT122 form is now available.
  3. First published.