Personal tax – 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.

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Detail

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.