Collection

Inheritance Tax forms

Find all forms for Inheritance Tax.

• From: HM Revenue & Customs
• Published: 13 November 2014
• Last updated: 17 July 2020 — See all updates

Forms when Inheritance Tax is due, or a full account is needed

Read the guidance on valuing the estate of someone who’s died before you use these forms.

• Inheritance Tax account (IHT400)
  • 15 October 2024
  • Form
• Inheritance Tax probate summary for Northern Ireland (IHT421)
  • 18 January 2024
  • Form
• Inheritance Tax: bank and building society accounts (IHT406)
  • 3 August 2023
  • Form
• Claim the residence nil rate band
  • 11 October 2024
  • Guidance
• Claim transferable residence nil rate band (IHT436)
  • 30 August 2022
  • Form
• Inheritance Tax: domicile outside the United Kingdom (IHT401)
  • 21 June 2021
  • Form
• Inheritance Tax: claim to transfer unused nil rate band (IHT402)
  • 13 June 2023
  • Form
• Inheritance Tax: gifts and other transfers of value (IHT403)
  • 1 June 2020
  • Form
• Inheritance Tax: jointly owned assets (IHT404)
  • 17 October 2022
  • Form
• Tell HMRC about houses, land, buildings and interest in land for Inheritance Tax
  • 15 June 2018
  • Form
• Inheritance Tax: household and personal goods (IHT407)
  • 27 July 2018
  • Form
• Inheritance Tax: household and personal goods donated to charity (IHT408)
  • 9 August 2024
  • Form
• Inheritance Tax: pensions (IHT409)
  • 28 September 2023
  • Form
• Inheritance Tax: life assurance and annuities (IHT410)
  • 5 February 2016
  • Form
• Inheritance Tax: listed stocks and shares (IHT411)
  • 23 December 2022
  • Form
• Inheritance Tax: unlisted stocks and shares and control holdings
  • 6 January 2023
  • Form
• Inheritance Tax: business and partnership interests and assets (IHT413)
  • 8 May 2018
  • Form
• Inheritance Tax: Agricultural Relief (IHT414)
  • 4 April 2014
  • Form
• Inheritance Tax: interest in another estate (IHT415)
  • 8 May 2018
  • Form
• Inheritance Tax: debts due to the estate (IHT416)
  • 4 April 2014
  • Form
• Inheritance Tax: foreign assets (IHT417)
  • 6 October 2021
  • Form
• Tell HMRC about assets held in trust (IHT418)
  • 12 August 2024
  • Form
• Inheritance Tax: debts owed by the deceased (IHT419)
  • 8 May 2018
  • Form
• Inheritance Tax: National Heritage assets, conditional exemption and maintenance funds (IHT420)
  • 4 April 2014
  • Form
• Direct Payment Schemes for Inheritance Tax (IHT423)
  • 1 October 2024
  • Form
• Inheritance Tax: reduced rate of Inheritance Tax (IHT430)
  • 10 September 2024
  • Form
• Inheritance Tax: claim to transfer unused Inheritance Tax nil rate band
  • 14 April 2023
  • Form
• Inheritance Tax: claim for relief — loss on sale of shares (IHT35)
  • 11 November 2022
  • Form
• Inheritance Tax: claim for relief - loss on sale of land (IHT38)
  • 4 April 2014
  • Form
• Inheritance Tax: election for Inheritance Tax to apply to asset previously owned (IHT500)
  • 28 October 2021
  • Form
• Inheritance Tax: instrument of variation checklist (IOV2)
  • 4 April 2014
  • Form

Probate and confirmation forms

• Apply for probate by post if there is a will: Form PA1P
  • 14 February 2024
  • Form
• Inheritance Tax: confirmation (C1)
  • 7 April 2022
  • Form
• Notes for C1 and C5 forms dealing with Inheritance Tax on Scottish estates
  • 12 January 2024
  • Form
• Inheritance Tax: notes for completion of forms C1 and C5 (C3 (2004))
  • 4 April 2014
  • Guidance
• Inheritance Tax probate summary for Northern Ireland (IHT421)
  • 18 January 2024
  • Form

Forms to pay Inheritance Tax

Inheritance Tax: application for an Inheritance Tax reference (IHT422 online)

• Apply for an Inheritance Tax reference (IHT422)
  • 7 October 2022
  • Form
• Inheritance Tax: application for a clearance certificate (IHT30)
  • 26 May 2020
  • Form

Forms when Inheritance Tax is due on a trust

• Tell HMRC that Inheritance Tax is due on a gift or trust (IHT100)
  • 11 October 2024
  • Guidance
• Tell HMRC about a gift or other transfers of value in a trust (IHT100a)
  • 7 November 2024
  • Form
• Tell HMRC about the end of a qualifying interest in possession (IHT100b)
  • 18 October 2024
  • Form
• Tell HMRC about the end of a qualifying interest in possession because someone has died (IHT100b (death))
  • 12 August 2024
  • Form
• Tell HMRC about an exit charge on assets in a trust (IHT100c)
  • 14 November 2024
  • Form
• Tell HMRC that Inheritance Tax is due on the 10 year anniversary of a trust (IHT100d)
  • 7 November 2024
  • Form
• Tell HMRC about any charges on special trusts (IHT100e)
  • 18 October 2024
  • Form
• Tell HMRC about an ending of a conditional exemption (IHT100f)
  • 12 August 2024
  • Form
• Tell HMRC about assets previously held in an '18 to 25' trust (IHT100h)
  • 18 October 2024
  • Form
• Apply for an Inheritance Tax reference after a chargeable event (IHT122)
  • 12 August 2024
  • Form
• Inheritance Tax: alternatively secured or unsecured pension fund - return of information (IHT105)
  • 4 April 2014
  • Form
• Tell HMRC about a transferor or settlor who is domiciled outside of the UK (D31)
  • 12 August 2024
  • Form
• Tell HMRC about stocks and shares owned by the trust or transferor (D32)
  • 12 August 2024
  • Form
• Tell HMRC about debts owed at the time of the chargeable event (D33)
  • 12 August 2024
  • Form
• Tell HMRC about trust transfers that included life insurance policies and annuities (D34)
  • 12 August 2024
  • Form
• Tell HMRC about household and personal goods involved in a chargeable event (D35)
  • 12 August 2024
  • Form
• Tell HMRC about land and buildings included in a chargeable event (D36)
  • 12 August 2024
  • Form
• Claim Agricultural Relief on assets held in a trust (D37)
  • 12 August 2024
  • Form
• Claim Business Relief for assets held in a trust (D38)
  • 12 August 2024
  • Form
• Tell HMRC about foreign assets in a trust (D39)
  • 12 August 2024
  • Form
• Inheritance Tax: claim for Inheritance Tax business relief on employee benefit trusts (IHT70)
  • 4 April 2014
  • Form

Forms to correct an Inheritance Tax account

• Inheritance Tax: corrective account
  • 5 August 2024
  • Form
• Inheritance Tax: corrective inventory and account (Scotland)
  • 8 July 2024
  • Form

Commercial software suppliers for Inheritance Tax forms

• Inheritance Tax forms: commercial software suppliers
  • 14 August 2018
  • Guidance

Forms not available online

Find out how you can order forms not available online.

• Inheritance Tax: forms not available online
  • 26 July 2021
  • Guidance

Excepted estates forms

Use these forms when a full Inheritance Tax account is not needed.

Read the guidance on valuing the estate of someone who’s died before you use these forms.

• Inheritance Tax: return of estate information (IHT207 (2006))
  • 1 January 2022
  • Form
• Inheritance Tax: return of estate information for deaths before 6 April 2011
  • 1 September 2023
  • Form
• Report an excepted estate for Inheritance Tax
  • 17 March 2023
  • Form
• Inheritance Tax: return of estate information (C5 (2006))
  • 1 January 2022
  • Form
• Inheritance Tax: information about small estates (C5 (SE) (2006))
  • 1 January 2022
  • Form
• Inheritance Tax: return of estate information (C5 (OUK) (2006))
  • 4 April 2014
  • Form
• Notes for C1 and C5 forms dealing with Inheritance Tax on Scottish estates
  • 12 January 2024
  • Form
• Inheritance Tax: return of estate information (C5 (2004-2006))
  • 4 April 2014
  • Form
• Inheritance Tax: notes for completion of forms C1 and C5 (C3 (2004))
  • 4 April 2014
  • Guidance
• Inheritance Tax: claim to transfer unused nil rate band for excepted estates (IHT217)
  • 1 January 2022
  • Form

Published 13 November 2014
Last updated 17 July 2020 + show all updates

1. 17 July 2020

   Added new form Inheritance Tax: return of estate information (IHT205) for deaths before 6 April 2011 to the collection

2. 13 November 2014

   First published.