Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

IHT accounts: introduction

  • IHT400(IHTM10021) - which is completed when someone dies
  • IHT100 (IHTM10650) - which may need to be completed when lifetime transfers are made or when an interest in settled property comes to an end
  • IHT100 (IHTM10501) - old version - which needed to be completed before October 2003 for lifetime transfers and interests in settled property
  • IHT101 (IHTM10601) - which needed to be completed before October 2003 when there was a chargeable event in respect of a non-interest in possession settlement
  • Corrective account (C4) (IHTM10701) - which may need to be completed when the taxpayers wish to make changes to the information originally included on an IHT400, IHT100 or IHT101. The Corrective Inventory (C4) (IHTM10751) doubles as a corrective account in Scotland.

In addition, there is an IHT205, which is completed when an estate is an excepted estate (IHTM06012) and (IHTM06013)