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Use form IHT70 to claim business relief from Inheritance Tax on contributions into an employee benefit trust.
Use form IHT216 to claim transferable nil rate band after an IHT400 has been submitted and any Inheritance Tax due paid.
Use form IHT500 if you pay Income Tax on a property or asset you previously owned but still benefit from and you instead want the property to be treated as part of your estate for Inheritance Tax purposes.
Statistics and statistical tables relating to Inheritance Tax. These data are provided for the year in which the wealth transfer took place.
Find out which gifts count towards the value of the estate, how to value them and work out how much Inheritance Tax may be due.
Form for paying inheritance tax from money in a Court Funds Office account for a deceased Court of Protection client.
Guidance, forms and calculators for Inheritance Tax. Including how the tax works, valuing an estate, thresholds, reliefs and how to pay.…
Use the IHT100a event form with form IHT100 if you're telling us about a gift or other transfer of value on a trust on which Inheritance Tax is payable.
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.
What to do if you’re unable to raise the funds to pay Inheritance Tax.
Use the IHT100c event form with form IHT100 if there is an Inheritance Tax proportional charge due because assets have been removed from a discretionary trust.
If both the UK and another country charge Inheritance Tax, you could avoid or reclaim the tax through a double taxation convention.
Use form AAG4(IHT) to tell HMRC of a scheme reference number given to you for an Inheritance Tax avoidance scheme you have used.
Find out about changes to the Inheritance Tax deemed domicile rules from 6 April 2017.
How to get copies of Inheritance Tax forms that are not available online.
Use the appropriate 'return of estate information' (form IHT205) for the year in which the person died, before 6 April 2011, if the estate is not likely to pay Inheritance Tax.
Report inheritance tax for excepted estates if a person has died on or before 31 December 2021.
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.
Use this form with IHT400 if the deceased received or had made arrangements to get a pension other than the State Pension.
When and how to pay tax if you get money from someone's pension pot after they die - including 'death in service' benefits
Don’t include personal or financial information like your National Insurance number or credit card details.
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