If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email email@example.com.
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Fill in this form if:
the deceased died on or after 6 April 2012
at least 10% of the person’s net estate is left to a qualifying charity
you want to pay the reduced rate of Inheritance Tax
you want to elect to merge components of the estate
you want to opt out of the reduced rate of Inheritance Tax