Guidance

Inheritance Tax toolkit

Get help if you’re a tax agent or adviser who has clients who must complete form IHT400 for Inheritance Tax on their tax returns.

• From: HM Revenue & Customs
• Published: 1 September 2014
• Last updated: 29 April 2022
  Show all updates

  1. 29 April 2022

     The agent toolkit for Inheritance Tax for the tax year 2022 to 2023 has been added and the Inheritance Tax toolkit for 2016 to 2017 has been removed.

  2. 28 April 2022

     The agent toolkit for Inheritance Tax for the tax year 2021 to 2022 has been added.

  3. 6 April 2020

     The Inheritance Tax toolkit: IHT400 (2020 to 2021) has been added.

  4. 12 June 2019

     The Inheritance Tax toolkit: IHT400 (2019 to 2020) has been added.

  5. 25 July 2018

     Manager agent toolkit for 'Inheritance Tax' updated for 2018 to 2019.

  6. 4 August 2017

     The Inheritance Tax toolkit: IHT400 (2016 to 2017) has been amended to show updated checklist headings.

  7. 22 July 2017

     The Inheritance Tax toolkit: IHT400 (2017 to 2018) has been added to this page.

  8. 28 September 2016

     The Inheritance Tax Toolkit: IHT400 (2016 to 2017) has been added to this page.

  9. 24 September 2015

     Agent toolkit for Inheritance Tax form IHT400 has been updated for 2015 to 2016.

  10. 1 September 2014

      First published.

Documents

Inheritance Tax toolkit: IHT400 (2022 to 2023)

ODT, 92.3 KB

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Inheritance Tax toolkit: IHT400 (2021 to 2022)

ODT, 90.7 KB

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Inheritance Tax toolkit: IHT400 (2020 to 2021)

PDF, 936 KB, 29 pages

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Inheritance Tax toolkit: IHT400 (2019 to 2020)

PDF, 1.05 MB, 29 pages

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Inheritance Tax toolkit: IHT400 (2018 to 2019)

PDF, 1020 KB, 30 pages

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Inheritance Tax toolkit: IHT400 (2017 to 2018)

PDF, 1.01 MB

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Details

Guidance on Inheritance Tax and form IHT400 (Inheritance Tax account) in client tax returns.