Form

How to fill in form IHT100f

Updated 12 August 2024

When you should complete this form

Use this form to tell us about the ending of either:

• a conditional exemption from Inheritance Tax or Capital Transfer Tax
• an exemption from Estate Duty

You should not complete this form if a disposal resulted in a charge for deferred Capital Gains Tax. You should contact the HMRC Heritage Team instead (you can find contact details in the ‘Get help’ section).

Under ‘Heritage Reference’ give the reference on any correspondence you may have had with the HMRC Heritage Team, the reference will usually begin with DP.

Before you start

You should complete all fields. If information is missing, we may not be able to deal with your form.

Make sure you have read all the relevant notes before you start completing the form.

Some types of asset could be included in more than one section of the form, such as stocks and shares. Do not include the same asset in more than one section.

You do not need to send us copies of documents (for example, a letter from a bank with the balance in an account, or evidence of liabilities) unless we specifically ask you to do so.

You must keep all documents that you have used to fill in the form as we may ask you for some or all of them later.

Section A: about the owner of the assets

You must declare if the owner of the asset is:

• an individual or group of individuals
• a trust
• neither a trust or an individual or group of individuals

You must include the name and details of the asset owners.

If there are more than 4 individuals who are asset owners then you can continue on a separate sheet.

Make sure you complete all the relevant fields. If information is missing, we may not be able to deal with your form.

Unique Taxpayer Reference (UTR)  

This is a 10-digit number. You’ll be sent a UTR when you register for Income Tax or set up a limited company.   

Find out how to find your UTR number.  

If you do not have one leave box 8 blank.

Section B: details of the person or business dealing with this event

You should include the name and details of the person or business dealing with the chargeable event.

 If you’re filling in the form without the help of a solicitor or accountant and want HMRC to write to you but someone else to deal with telephone calls, you should include separate written authority when you send the form to us.

Section C: about the chargeable event

You should tick the relevant box for the type of chargeable event.

If you’re reporting an event relating to land and buildings, you must provide a map outlining the property.

Death of the owner

You should tick this box if the owner of the asset has died.

Commercial sale

You should tick this box if the asset has been sold commercially. For example through an auction house, art dealer or estate agent.

Private sale

You should tick this box if the asset was sold to a relative or a friend in a private sale.

Gift

You should tick this box if the chargeable event was not a sale and was given away.

Removal from the UK

You should tick this box if the asset has been taken abroad. This does not apply if the removal:

• is temporary for public exhibition
• has been given consent from HMRC

Withdrawal of public access

You should tick this box if public access was a requirement of the conditional exemption and the asset is now not accessible to the public.

Loss of asset

You should tick this box if the asset can no longer be found.

Other

You should tick this box if you’re not sure about the nature of the event.

HMRC unique identification

The HMRC unique identification number relates only to chattels and may be found on any monitoring letter you have received from the Heritage Team. 

Open market value at the date of the event

You must value all assets as if each item had been sold on the date of the chargeable event. This is called the ‘open market value’.  

Round the value of assets down to the nearest £1. Tax should be shown to the nearest penny.

Capital Gains Tax paid or due

If Inheritance Tax or Estate Duty is payable on the chargeable event and it also resulted in a charge to Capital Gains Tax, that tax is allowable as a deduction against the charge.  If a final figure is not yet available, you should provide a provisional one and let the Heritage Team know when you have the final figure.

Section D: authority for repayment of tax

You should provide the details of the account your want your repayment paid to. If a solicitor or other agent is acting on your behalf and the repayment is to be made to their business then you should provide their details.

Section E: disclosure of tax avoidance scheme

You should include both the: 

• scheme or promotor reference number if you’ve been given one
• tax year or date when the tax advantage is expected

Find out about the rules for disclosure of tax avoidance schemes.

Declaration

You must make sure that any individuals or trustees have read the declaration and agree that the information given on the form, any schedules and other supporting documents are correct.

HMRC will accept IHT100f forms without a wet signature from both an agent or trustee, as long as the names and personal details of the trustees and individuals are shown on the declaration page.

If you’re an agent

You must include this statement in the additional information on page 8:

‘As the agent acting on their behalf, I confirm that all the people whose names appear on the declaration page of this form IHT100 have seen the IHT100 and agreed to be bound by the declaration on page 6 of the IHT100.’

If you’re a trustee

You must include this statement in the additional information section on page 8:

‘As trustee (or liable person) acting in this matter, I confirm that all the people whose names appear on the declaration page of this form IHT100 are the trustees (or liable persons) and have both seen the IHT100 and agreed to be bound by the declaration on page 6 of the IHT100.’

Sending us your completed form

You should send the form to the address given at the bottom of the form.

If we’ve asked for any documents, make sure you include them.

Find out what happens after you send us your completed form.

Get help

If you need help completing the form, you can contact the HMRC Heritage Team by:

• email: mailpoint.f@HMRC.gov.uk
• post using the address on the form