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Use the IHT430 schedule with form IHT400 if you wish to pay the reduced rate of Inheritance Tax or to opt out of paying the reduced rate of Inheritance Tax.
What to do if you’re unable to raise the funds to pay Inheritance Tax.
Use form IHT105 to tell us a 'chargeable event' on an alternatively secured or unsecured pension fund where the chargeable value is 'nil' because the fund is being used for a relevant dependant(s) or being passed to charity.
Statistics and statistical tables relating to Inheritance Tax. These data are provided for the year in which the wealth transfer took place.
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 form IHT35 to claim relief when you sell 'qualifying investments', that were part of the deceased's estate at a loss within 12 months of the date of death.
Apply for an Inheritance Tax reference number before sending in form IHT400 and paying your tax.
Use form IHT100 and supplementary pages D31 to D40 to tell HMRC about chargeable events when Inheritance Tax is payable on a trust or gift.
Use IHT415 with form IHT400 if the deceased had a right to an inheritance in an estate of someone else who died before them, but which they had not received before they died.
Learn more about Inheritance Tax, including how to value an estate, applying for probate and when to pay.
This applies to victims or their surviving spouse or civil partner who have received compensation for wrongs suffered at the hands of the National Socialist regime during the World War II era.
Use form IHT216 to claim transferable nil rate band after an IHT400 has been submitted and any Inheritance Tax due paid.
Work out whether assets in an estate qualify for Agricultural Relief and the rate at which it is due.
Use the IHT 420 to claim heritage conditional exemption for any assets in the estate past or present or in a maintenance fund.
Estates where the year of death was 2011 to 2012 recorded on HMRC's databases by 6 June 2014.
Use the IHT402 with form IHT400 to transfer any unused nil rate band from the deceased spouse or civil partner to the deceased's estate.
Use the IHT410 with form IHT400 to give details about any life insurance policies, annuities or investment bonds that the deceased made regular monthly or lump sum payments on.
This Tax Information and Impact Note is about Inheritance Tax changes to support the new digital service.
Use the IHT404 with form IHT400 to give details of all UK assets the deceased owned jointly with another person.
Use the IHT418 with form IHT400 if the deceased had a right to benefit from a trust.
Don’t include personal or financial information like your National Insurance number or credit card details.
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