Form

Tell HMRC about foreign assets in a trust (D39)

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

• From: HM Revenue & Customs
• Published: 4 April 2014
• Last updated: 12 August 2024 — See all updates

Documents

Foreign assets (D39)

Ref: D39

PDF, 860 KB, 6 pages

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How to fill in schedule D39

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Details

You should only use this form alongside a completed Inheritance Tax IHT100 form (IHT100a to IHT100h).

Find older versions of this form on the National Archives.

Email HMRC to ask for the form in Welsh.

How to complete the form

You need to:

1. Download and save the form on your computer.
2. Open it using the latest free version of Adobe Reader.
3. Complete it on-screen. The form may not work if you try to open it in your internet browser. If the form does not open, contact online services support for more help.

Published 4 April 2014
Last updated 12 August 2024 + show all updates

1. 12 August 2024

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

2. 4 April 2014

   First published.