Form

Inheritance Tax account (IHT100)

Use form IHT100 and supplementary pages D31 to D40 to tell HMRC about chargeable events when Inheritance Tax is payable on a trust or gift. HMRC has changed the way it deals with Inheritance Tax returns due to measures put in place to stop the spread of coronavirus (COVID-19) - please see details further down the page.

Documents

Inheritance Tax account (IHT100): complete on screen

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Checklist (D41)

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How to fill in form IHT100 (IHT110)

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Inheritance Tax worksheet (IHT100WS)

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How to fill in form IHT100WS (IHT113)

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Continuation sheet (D40)

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Details

Changes due to coronavirus (COVID-19) measures

Due to measures put in place to stop the spread of coronavirus (COVID-19) HMRC has changed the way they deal with Inheritance Tax.

Until further notice, HMRC will accept forms IHT100 that are not physically signed from unrepresented trustees or from professional agents.

We will accept the forms from trustees acting without the help of a professional agent if:

  • the names and personal details of the other trustees are shown on the declaration page
  • the account has been by all the trustees and they all agree to be bound by the declaration

You must include the following statement:

‘As trustee acting in this matter, I confirm that all the people whose names appear on the declaration page of this Inheritance Tax Account are the trustees and have both seen the Inheritance Tax Account and agreed to be bound by the declaration on page 8 of the IHT100.’

We will accept the forms from professional agents if:

  • the names and personal details of the trustees are shown on the declaration page
  • the account has been seen by all the trustees and they all agree to be bound by the declaration

The agent must include the following statement:

‘As the agent acting on their behalf, I confirm that all the people whose names appear on the declaration page of this Inheritance Tax Account have seen the Inheritance Tax Account and agreed to be bound by the declaration on page 8 of the IHT100’

Tell HMRC about any ‘chargeable events’, when Inheritance Tax is payable on a trust or gift using form IHT100 and any of the supplementary pages D31 to D40.

You will need to include the relevant ‘event’ form from the IHT100a to IHT100g series.

Send completed forms to HMRC.

Get the right software

This form is interactive (one that you complete on screen) and you must use Adobe Reader to compete it. You can download the latest version of Adobe Reader for free.

To download or open the form in Adobe Reader:

  1. review the settings in your browser – make sure Adobe Reader is the default program to open PDF documents

  2. Windows users should right click on the form link and select ‘save target as’ or ‘save link as’, Mac users should right click on the form link and select ‘save linked file as’

  3. save the form in the documents folder – recommended place

  4. open the form using Adobe Reader

For more help contact the Online Services helpdesks.

Supplementary pages

IHT100a: gifts and other transfers of value
IHT100b: termination of an interest in possession
IHT100c: assets ceasing to be held on discretionary trusts - proportionate charge
IHT100d: non interest in possession settlements - principal charge (ten-year anniversary)
IHT100e: charges on special trusts
IHT100f: cessation of conditional exemption - disposal of timber or underwood
IHT100g: alternatively secured pension chargeable event
IHT122: Apply for an Inheritance Tax reference after a chargeable event
D31: domicile outside the United Kingdom
D32: stocks and shares
D33: debts due to the settlement or trust
D34: life insurance and annuities
D35: household and personal goods
D36: land, buildings and interests in land
D37: Agricultural Relief
D38: business relief, business or partnership interests
D39: foreign assets

Published 4 April 2014
Last updated 19 November 2020 + show all updates
  1. Information about how to download the latest version of Adobe Reader added to the page.

  2. Guidance has been updated to say IHT100 forms do not need to be signed, whether or not you have a professional agent.

  3. A section to provide account details for repayment of Inheritance Tax has been added to form IHT100.

  4. Updated to include COVID-19 provisions

  5. The newest version of the IHT100 form has been added.

  6. The information in the pop-up message, which is displayed when you open the form has been updated.

  7. First published.