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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Assessing: manual calculation template: the forms

The different manual forms are

| Form | Type | Charge | Other information | || | IHT301 | NIOP | Death estate | PLCT (IHTM31413) sub-threshold, no aggregable estate and no reliefs against tax | | IHT302 | IOP | Death estate |   | | IHT305 | Rate | Principal (IHTM31471) (discretionary settlements) | Calculation of rate (IHTM31472) | | IHT306 | Rate | Proportionate (IHTM31471) (discretionary settlements) | Calculation of rate | | IHT307 | NIOP | * Death estate * Failed PETs (IHTM14512) chargeable in their own right * Additional Charges (IHTM14571) | * PLCT above threshold, aggregable estate | | IHT308 | NIOP | * Immediately chargeable transfers (IHTM04067) at the time they are made * Disposals of Heritage Property and Timber (IHTM31491) | * Lifetime or half death rates | | IHT309 | IOP | * As IHT307 and 308 * Principal * Proportionate | * Use for principal and proportionate charges after the rate is calculated | | IHT310 | NIOP | * Principal * Proportionate | * Use for principal and proportionate charges after the rate is calculated |