Personal tax – form

Inheritance Tax: election for Inheritance Tax to apply to asset previously owned (IHT500)

Use form IHT500 if you pay Income Tax on a property or asset you previously owned but still benefit from and you instead want the property to be treated as part of your estate for Inheritance Tax purposes.

Documents

Inheritance Tax: election for Inheritance Tax to apply to asset previously owned (IHT500)

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Notes for completion of form IHT500 (IHT501)

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Detail

Use form IHT500 if you pay Income Tax on a property or asset you previously owned but still benefit from and you want the property to be treated as part of your estate for Inheritance Tax purposes instead.