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HMRC internal manual

Inheritance Tax Manual

IHT 100: Section H - Working out the tax

Under the present law, the taxpayers do not have to calculate the tax that is due. They can send the forms to us with this section blank and we will calculate the tax for them.

If the parties do decide to calculate the tax themselves, they should complete IHT100WS and transfer the values to the relevant boxes that correspond to the event form. Further guidance on calculating the tax is provided within Section 30 (IHTM30000) of this manual.