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Form CH35: Orders for provision under the Inheritance (provision for family and dependants) Act 1975.
Find out the rules for transferring unused tax-free residence allowance to a surviving spouse or civil partner.
Find out about changes to the Inheritance Tax deemed domicile rules from 6 April 2017.
Work out whether assets in an estate qualify for Agricultural Relief and the rate at which it is due.
Correct the amount of Inheritance Tax, Capital Transfer Tax or Estate Duty paid on your Inheritance Tax account using form C4.
Apply for an Inheritance Tax reference number before sending in form IHT400 and paying your tax.
What to do if you’re unable to raise the funds to pay Inheritance Tax.
Report inheritance tax for excepted estates if a person has died on or before 31 December 2021.
Use forms C1 and C2 to apply for confirmation if the person who died lived in Scotland.
This second report makes recommendations to make substantive aspects of the design of Inheritance Tax simpler, more intuitive and easier to operate.
Use form IHT401 with form IHT400 if the deceased had their permanent home outside the UK when they died.
Changing an inheritance after death (a 'variation') and how it can affect amounts of Inheritance and Capital Gains tax due
Use the IHT417 with form IHT400 if the deceased had a permanent home in the UK when they died but had assets outside the UK.
Use form IHT38 to claim relief if you're liable for Inheritance Tax on the value of land or buildings that were part of the deceased's estate if you sell the land or buildings at a loss.
Use the IHT405 with form IHT400 to give details of the houses, land and buildings or interests in land and buildings owned by the deceased.
Use this form to pay the Inheritance Tax due, by transferring money from the deceased’s bank, building society or National Savings and Investments accounts.
Find the Inheritance Tax thresholds (or 'nil rate bands') from 1914, and see changes to Inheritance Tax interest rates from October 1988.
Use the IHT403 with form IHT400 if the deceased had given away or 'transferred' any assets, such as cash, property or land.
Don’t include personal or financial information like your National Insurance number or credit card details.
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