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.

Documents

Inheritance Tax toolkit: IHT400 (2022 to 2023)

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Inheritance Tax toolkit: IHT400 (2021 to 2022)

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Inheritance Tax toolkit: IHT400 (2020 to 2021)

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Inheritance Tax toolkit: IHT400 (2019 to 2020)

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Inheritance Tax toolkit: IHT400 (2018 to 2019)

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Inheritance Tax toolkit: IHT400 (2017 to 2018)

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

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

Published 1 September 2014
Last updated 29 April 2022 + show all updates
  1. 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. The agent toolkit for Inheritance Tax for the tax year 2021 to 2022 has been added.

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

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

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

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

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

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

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

  10. First published.