Form

How to fill in form D39

Updated 6 April 2025

When to complete this form

Fill in form D39 to tell us about any assets outside of the UK that are included in the transfer.

Before you start

Check the long-term UK residence rules for Inheritance Tax if you’re not sure if the transferor or settlor was long-term UK resident.

Check the deemed domicile rules for Inheritance Tax if you’re not sure if the transferor or settlor was domiciled in the UK.

Give all values in pound sterling. Convert major currencies at the closing rate from the London Stock Exchange.

If any of the foreign assets were owned jointly with others, tell us the shares of the assets being reported.

If the transferor or settlor was a long-term UK resident or domiciled in the UK

Complete questions 1 and 2 if any of the following apply:

• the transfer was on or after 6 April 2025 and the transferor was a long-term UK resident at the time of the transfer
• the transfer was on or before 5 April 2025 and the transferor was domiciled in the UK at the time of the transfer
• the chargeable event is on or after 6 April 2025 and the settlor was a long-term UK resident, either:
  • at the time of the chargeable event
  • if the settlor has died on or after 6 April 2025 but before the time of the chargeable event, the settlor was a long-term UK resident immediately before their death
• the chargeable event is on or after 6 April 2025 and relates to the termination of a qualifying interest in possession and the person whose interest has come to an end was a long-term UK resident at the time of the chargeable event (form IHT100b) or immediately before their death (form IHT100b(death))
• the chargeable event was on or before 5 April 2025, or the settlor died on or before 5 April 2025, and the settlor was domiciled in the UK at the time assets were added to the trust

You do not need to complete questions 3 to 6.

If the transferor or settlor was not a long-term UK resident or was domiciled outside of the UK

Complete questions 3 to 6 if the chargeable event is on or after 6 April 2017, the value of the asset is indirectly connected to residential property in the UK, and any of the following apply:

• the transfer was on or after 6 April 2025 and the transferor was not a long-term UK resident at the date of the chargeable event
• the transfer was on or before 5 April 2025 and the transferor was domiciled outside the UK at the date of the chargeable event
• the chargeable event is on or after 6 April 2025, and:
  • the settlor is not a long-term UK resident either:
    • at the time of the chargeable event
    • if the settlor has died on or after 6 April 2025 but before the time of the chargeable event, the settlor was not a long-term UK resident immediately before their death; and
  • if the chargeable event relates to the termination of a qualifying interest in possession (form IHT100b or IHT100b death) and the person whose interest has come to an end was a not long-term UK resident
• the chargeable event was on or before 5 April 2025, or the settlor died on or before 5 April 2025, and the settlor was domiciled outside the UK at the time assets were added to the trust

You do not need to complete questions 1 and 2.

If you complete this section, you must also fill in either:

• schedule D31a (long-term UK residence)
• schedule D31 (domicile outside the UK)

Assets outside the UK with value attributable to UK residential property

If you answer question 3, you must tell us which foreign assets you’re reporting.

You’ll need to give more detail about these assets in questions 4 and 5.

Interest in a foreign close company

This is usually a shareholding or a loan account, and the company owns a UK residential property (either directly or indirectly) through other close companies.

Select this box to report the value of the shareholding. This is only the value which can be attributed to UK residential property.

Interest in a foreign partnership

Select this box to report the value of partnership interest. This is only the value which can be attributed to UK residential property.

Loans to individuals, trustees or partnerships

You need to tell us about any loan that is made to an individual, trustee or partnership if any part of the loan has been used by the debtor to acquire UK residential property. This can be directly or indirectly and is known as a ‘relevant loan’.

Select this box to report the value of the loan. This is only the value which can be attributed to the acquisition of UK residential property.

Loans to companies are not ‘relevant loans’. Report these as an interest in a foreign close company instead.

If any interests in close companies or partnerships have been disposed of

You need to tell us if either of these interests have been disposed of in the 2 years leading up to the chargeable event. This includes loans that have been repaid.

You will only be reporting the value of assets received in return and valued at the time of the chargeable event. This value should not be more than the value at the date of disposal.

Assets provided as security

You must tell us if the transferor or trustee has provided security or a guarantee in favour of the creditor of a relevant loan.

Select this box to report the value of the secured assets. This is only the value that the value can be attributed to UK residential property.

Assets outside the UK where tax may not be paid by instalments

If you have answered question 3, you should only tell us about the assets that relate to your answers in question 3 by completing question 4.

If you’re answering questions 1 and 2, these instructions relate to question 1.

Give details of any foreign stocks and shares, including those listed on the:

• World Stock Markets
• National Association of Securities Dealers Automated Quotations (NASDAQ)
• European Association of Securities Dealers Automated Quotations (EASDAQ)

You should also tell us about any other foreign assets like bank accounts and loans due.

List any debts and liabilities that you’re deducting from the foreign assets. The rules about debts and liabilities also apply to those deducted from foreign assets. These liabilities are to individuals or organisations outside of the UK.

If your total for box FP5 or FP17 is a minus figure, put a zero in the box. Carry forward the deficit to the IHT100 series form in the section ‘Liabilities, exemptions and reliefs’. You should also put a zero in box F7 or FP19.

Carry forward your figure for box FP7 or FP19 to the IHT100 series form, in the section ‘Foreign assets where tax may not be paid by instalments’.

Assets outside the UK where tax may be paid by instalments

If you’ve answered question 3, you should only tell us about the assets that relate to your answers in question 3 by completing question 5.

If you’re answering questions 1 and 2, these instructions relate to question 2.

The rules about the type of assets where tax may be paid by instalments are the same for foreign assets as they are for assets in the UK. For example, land and buildings, unlisted shares, and interests in businesses.

If your total for box FP10 or FP22 is a minus figure, put a zero in the box. Carry forward the deficit to the IHT100 series form in the section ‘Liabilities, exemptions and reliefs’. You should also put a zero in either box FP12 or FP24.

Carry forward your figure for box FP12 or FP24 to the IHT100 series form, in the section ‘Foreign assets where tax may be paid by instalments’.

What happens next

1. Use the figures in this schedule to help you fill in your IHT100 series form.

2. You must send this form alongside the completed IHT100 series form. Make sure you include copies of any documents we’ve asked for.

Get more help

Contact the Inheritance Tax helpline if you need more help completing this form.