Form

Inheritance Tax: National Heritage assets, conditional exemption and maintenance funds (IHT420)

Use the IHT 420 to claim heritage conditional exemption for any assets in the estate past or present or in a maintenance fund.

Documents

Inheritance Tax: National Heritage assets, conditional exemption and maintenance funds (IHT420)

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.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Use the IHT 420 to claim heritage conditional exemption for any assets in the estate or if heritage exemption was allowed on any assets in the estate in the past, or if any assets in the estate are maintained by a maintenance fund or pass under the deceased’s will to the trustees of a maintenance fund.

Email HMRC to ask for this form in Welsh (Cymraeg).

Updates to this page

Published 4 April 2014

Sign up for emails or print this page