Form

Inheritance Tax: Agricultural Relief (IHT414)

Use this form if you're deducting Agricultural Relief on form IHT400 from some or all of the land, property or shareholdings in farming companies, included in the deceased's estate.

• From: HM Revenue & Customs
• Published: 4 April 2014
• Last updated: 6 April 2026 — See all updates

Documents

Inheritance Tax — Agricultural Relief (IHT414)

Ref: IHT414

PDF, 894 KB, 5 pages

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Details

Use the IHT414 if you’re deducting agricultural relief on form IHT400. You can deduct Agricultural Relief from some or all of the land, property or shareholdings in farming companies, included in the deceased’s estate.

Published 4 April 2014

Last updated 6 April 2026 + show all updates

1. 6 April 2026

   An updated version of the 'Inheritance Tax: Agricultural Relief (IHT414)' form has been added in both English and Welsh.

2. 4 April 2014

   First published.