Form

Tell HMRC about an ending of a conditional exemption (IHT100f)

Use this form to tell us about an event affecting property with an exemption from Inheritance Tax or Estate Duty.

• From: HM Revenue & Customs
• Published: 4 April 2014
• Last updated: 12 August 2024 — See all updates

Documents

Heritage exempt property (IHT100f)

Ref: IHT100f

PDF, 861 KB, 8 pages

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How to fill in form IHT100f

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Details

Use form IHT100f to tell HMRC that Inheritance Tax is due.

Find older versions of this form on the National Archives.

Email HMRC to ask for the form in Welsh.

How to complete the form

You need to:

1. Download and save the form on your computer.
2. Open it using the latest free version of Adobe Reader.
3. Complete it on-screen. The form may not work if you try to open it in your internet browser. If the form does not open, contact online services support for more help.

Published 4 April 2014
Last updated 12 August 2024 + show all updates

1. 12 August 2024

   A new version of the IHT100f form and information about how to complete it has been added.

2. 4 April 2014

   First published.