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.


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

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

Published 4 April 2014
Last updated 22 October 2018 + show all updates
  1. 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.
  2. The 'Gifts made within the 7 years before death' section of the form has been updated, to allow users to give authorisation details.
  3. IHT403 updated attachment replaced on the page.
  4. Added translation