Form

Inheritance Tax: household and personal goods donated to charity (IHT408)

Use the IHT408 with form IHT400 to give details if the people who inherited the deceased's household and personal goods wish to donate some or all of them to a UK charity and deduct charity exemption against the value of the estate.

Documents

Inheritance Tax: household and personal goods donated to charity (IHT408)

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Use the IHT408 with form IHT400 to give details if the people who have inherited the deceased’s household and personal goods wish to donate some or all of them to a UK registered charity and deduct charity exemption against the value of the estate. You should not use this form to deduct charity exemption for any goods that pass to charity under the deceased’s will.

Published 4 April 2014
Last updated 5 February 2016 + show all updates
  1. IHT408 updated attachment replaced on the page.
  2. First published.