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Form

Inheritance Tax: gifts and other transfers of value (IHT403)

Use the IHT403 with form IHT400 if the deceased had given away or 'transferred' any assets, such as cash, property or land.

Updates to this page

From:
HM Revenue & Customs
Published:
4 April 2014
Last updated:
22 June 2026
Show all updates

  1. 'Inheritance Tax: gifts and other transfers of value (IHT403)' has been updated to correct a wording issue at question 12 of the form.

  2. Welsh translation added.

  3. 'Inheritance Tax: gifts and other transfers of value (IHT403)' has been updated due to the changes in taxation of agricultural and business relief.

  4. The 'Gifts made within the 7 years before death' section of the form has been updated, column on the form has been updated to Type of exemption or relief

  5. The title of Column A has changed to 'Value at date of death' in the ‘Gifts with reservation of benefit' and ‘Pre-owned assets’ sections of the form.

  6. The 'Gifts made within the 7 years before death' section of the form has been updated, to allow users to give authorisation details.

  7. IHT403 updated attachment replaced on the page.

  8. Added translation

Documents

Inheritance Tax: gifts and other transfers of value (IHT403)

Ref: IHT403

PDF, 231 KB, 8 pages

Details

Tell HMRC about any gifts the deceased made on or after 18 March 1986 by using the IHT403 with form IHT400.

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