Form

Tell HMRC about foreign assets in a trust

Use form D39 to give details about assets located outside of the UK that are included in the chargeable event on form series IHT100.

From:
HM Revenue & Customs
Published
4 April 2014
Last updated
6 April 2025 — See all updates

Documents

Foreign assets (D39)

Ref: D39

PDF, 851 KB, 6 pages

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How to fill in form D39

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Details

You should only use form D39 alongside a completed form from the Inheritance Tax IHT100 series (IHT100a to IHT100h).

Find older versions of form D39 on the National Archives website.

Email HMRC to ask for the form in Welsh.

How to complete the form

  1. Download and save the form onto your computer.

  2. Open it using Adobe Reader. You can download this from the Adobe website. The form may not work if you try to open it in your internet browser.

  3. Complete the form onscreen.

If you’ve followed these steps and the form does not open, contact online services support for more help.

Updates to this page

Published 4 April 2014
Last updated 6 April 2025 show all updates

  1. A new version of form D39 has been added. Information on how to complete it has been updated.

  2. A new version of schedule D39 and information about how to complete it has been added.

  3. First published.

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