Form

How to fill in form IHT100a

Updated 7 November 2024

When you should complete this form 

You should use this form to tell us about a gift or other transfer of value where Inheritance Tax is payable immediately. 

You should use a separate form for each chargeable event.  

Do not use this form to tell us about any gifts given within the 7 year period before a person’s death that qualified as potentially exempt transfers. These are usually gifts from one individual to another. These gifts need to be reported by the personal representative using form IHT403 instead.   

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 assets could be included in more than one section of the form, such as stocks and shares, so make sure you put them in the right section. 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 transferor 

You must include the name and personal details of the transferor.  

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

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

You should include the name and personal details of the person 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 gift or transfer 

You should include details about the gift or transfer, including if: 

• the transferor received anything in return 

• the transfer related to any other transactions or agreements 

You must also tell us if the transferor, their spouse or civil partner kept any:  

• share of or interest in the land or buildings  

• retained any land next to the land or buildings  

• shares in the company 

If the transferor received any consideration in return for the transfer being made, the value of the transfer is reduced by that amount. You should carry forward any value in box C3 to boxes F1 and F2.  

Section D: details of the schedule pages 

You may need to fill in more sections, known as ‘schedules’, if you’re telling HMRC about any of the following.

The transferor is domiciled outside the UK 

You should fill in schedule D31 if the transferor is either: 

• domiciled in a foreign country or if the transferor is  

• treated as domiciled in the UK  

Find out more information about the deemed domicile rules for Inheritance Tax.  

If stocks and shares were included 

You should fill in schedule D32 if the assets include any stocks and shares.  

If any debts were owed to the transferor 

You should fill in schedule D33 if there was any money on loan to the transferor that had not been repaid at the date of the chargeable event.  

If any insurance policies were included 

You should fill in schedule D34 if any insurance policies are included in the event.  

If household and personal goods were included 

You should fill in schedule D35 if the assets include any household and personal goods.   

If land and buildings were included 

You should fill in schedule D36 if the assets include land, buildings, trees or underwood in the UK.  

If you’re claiming Agricultural Relief 

You should fill in schedule D37 if you’re deducting relief for agricultural property.  

If you’re claiming Business Relief 

You should fill in schedule 38 if you’re deducting Business Relief. 

If foreign assets are included 

You should fill in schedule D39 if any of the assets are outside of the UK.   

Section E: assets in the UK chargeable to tax as part of this transfer 

You must fill in section E with details of all the assets that were gifted or transferred. 

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 and liabilities down to the nearest £1. Tax should be shown to the nearest penny.   

Each box must show the total of each type of asset. For example, box E2 should show the total of all bank and building society accounts.  

Assets where tax can be paid by instalments 

Assets included under column B can be paid in annual instalments over 10 years.   

Find out more about assets that can be paid in instalments.  

You usually have to pay interest on instalments, but there are some assets which qualify for interest relief. These instalments are only interest-free if the instalment is paid on or before the due date.    

E1 Houses, buildings and land 

You must include here all freehold, leasehold, heritable and other immovable property in the UK which is included in the transfer. Do not include farmhouses and farmland.  

If you have a professional valuation, attach a copy with this form.  

You will need to fill in schedule D36 giving details of each item of land. 

E2 Bank, building society and other financial accounts 

You must include all accounts with a: 

• bank 

• building society 

• mutual, friendly or co-operative society  

• supermarkets 

• insurance company 

List each account or investment separately in the ‘Additional information’ section. If you have separate figures for capital and interest, show these separately.   

E3 Cash 

This includes any cheques made out to the transferee.  

E4 Premium Bonds and National Savings and Investments (NS&I) products 

List each account or investment separately in the ‘Additional information’ section. If you have separate figures for capital and interest, show these separately.  

Contact National Savings and Investments (on the NS&I website) if you do not know the value at the date of transfer. 

E5 Household goods and personal goods 

You should include all goods included in the transfer. For example, china, clothes, jewellery and cars. You also need to fill in schedule D35.  

E6 Life assurance, pensions and mortgage protection policies 

Tell us about any pensions and policies included in the transfer. If the transaction included a life assurance policy but it was not actually amongst the assets included in the chargeable event you’re telling us about, we need to know about the arrangements.   

You must fill in schedule D34 and include a copy of each policy when you send the form.   

E7 UK government and municipal securities  

You should include:  

• Treasury Stock  
• Exchequer Stock  
• Convertible Stock  
• consolidated stocks and loans  
• Funding Stock  
• Savings Bonds  
• Victory Bonds  
• War Loans  
• government stock held on the Bank of England Register   
• bonds issued by municipal entities (local government authorities)  

You should fill in schedule D32 to tell us about them.  

E8 Listed stocks, shares and investments  

You should include:  

• all stocks, shares, debentures and securities listed in the Stock Exchange Daily Official List  

• unit trusts  

• investment trusts  

• open-ended investment companies  

• shares listed on a recognised stock exchange that are part of an Individual Savings Account (ISA)

• foreign shares listed on the London Stock Exchange  

Do not include listed shares that gave the deceased control of the company. You should include these in box E12.   

You must also fill in schedule D32. Copy the figure from box SS1 on the schedule and enter it in box E8 on this form.   

E9 Dividends or interest on stocks, shares and securities 

Use schedule D32 to complete this box. You should include the total value of dividends and interest on assets in boxes E7, E8, E10, E11 and E12 due at the date of transfer but which had not yet been paid.   

E10 Traded unlisted and unlisted shares except control holdings 

If a company is not listed on the London Stock Exchange, any foreign recognised stock exchange or alternative market, its shares and securities are classed as unlisted.  

You should enter the total value of the following stocks and shares if the settlor did not have control of the company:  

• unlisted stocks and shares in private limited companies  

• shares traded on the Alternative Investment Market (AIM), including shares that are part of an ISA 

• shares held in an Enterprise Investment Scheme (EIS) or in a Business Start-up Scheme (BSS) 

You must also include these when you fill in schedule D32.   

E11 Instalments on shares 

You may be able to pay tax in instalments on unlisted shares that do not qualify for Business Relief if any of the following apply: 

• you can show that paying in one sum will cause financial hardship  
• at least 20% of the tax owed is on assets that qualify for payment by instalments   
• the shares are worth more than £20,000 and make up either:  
  • at least 10% of the value of the total shares issued by the company  
  • at least 10% of the value of ordinary shares held in the company

If you have tax to pay on non-control holdings of unlisted shares, and they qualify for payment by instalments, enter the value of the shares in box E11. You can find this value in boxes 3 and 4 in Schedule D32. 

E12 Control holdings of unlisted, traded unlisted and listed shares 

If the person who made the transfer had control of the company you should include: 

• shares traded on AIM including shares that are part of an ISA 

• shares traded on the Off Exchange (OFEX)

You must also fill in schedule D32, including the stocks and shares.   

E13 Farms, farmhouses and farmland 

You should include the total value of assets on which you’re deducting Agricultural Relief.   

You must also:

• fill in schedule D36, giving full details of assets you want to claim relief on
• fill in schedule D37 to claim Agricultural Relief

E14 Businesses including farm businesses, business assets and timber 

You should include the net value of an interest in a business at the date of the chargeable event.  

If the settlor took part in more than one business you may need to fill in schedule D38 for each business or partnership. Enter the total value of all the businesses in box E14.  

E15 Other land, buildings and rights over land 

You should include the value of any other land, buildings or rights over land not included in any other boxes on this form.  This could include: 

• rental properties 

• lock-up garages 

• redundant land 

• derelict property 

• quarries 

• airfields 

• fishing or other rights attached to land 

You must also fill in schedule D36 with details of the land or property.  

E16 Debts due to the Trust 

You should enter the figure from box 3 when you fill in schedule D33.   

E17 Income Tax or Capital Gains Tax repayment 

You should enter the total amount of any tax repaid to the trust. If you do not know the exact amount, you should enter a reasonable estimate. 

E18 Other assets 

You should enter the total value of any other assets not already included.  

You must include the details of these assets in the ‘Additional information’ section. 

Section F: liabilities, exemptions, and reliefs 

You should only include debts that were owed by the transferor against their assets at the date of the chargeable event.  

Do not include:  

• fees for professional services carried out after that date   

• any solicitor, estate agent or valuation fees incurred in dealing with the chargeable event 

Liabilities  

For box F1, you should list all the debts owed by the transferor that can be deducted from the assets included in section E, column A.   

You should fill in the name of the person or organisation that is owed the money and say briefly why the money is owed. If you include a deduction for solicitors’ or accountants’ fees, give the dates for the period during which the work was done.  

For box F2, you should only include reliefs and excluded property against assets listed in section E, column B.  

If the transferor received anything in return 

If the transferor received any consideration in return for the transfer, you need to apportion the value at box C3 and include the figures in boxes F1 and F2.  

You should use the following equations to work out the values.  

Box F1 = (E19 ÷ (E19 + E20) × C3) 

Box F2 = (E20 ÷ (E19+E20) × C3) 

Exemptions and reliefs  

There are a number of reliefs that reduce the value of the transfer on which you need to pay tax.  

Find out about:

• exemptions in section IHTM11000 of the Inheritance Tax Manual
• Agricultural Relief
• Business Relief

To deduct reliefs against the assets listed at boxes E1 to E18 you should write the title of the relief and the amount that you want to deduct in the space provided.  

For box F3, only include reliefs against assets listed in section E, column A. Add together the reliefs and write in the total box.  

For box F4, only include reliefs and excluded property against assets listed in section E, column B.   

If you’re claiming the annual exemption  

You can give away £3,000 worth of gifts each tax year without paying Inheritance Tax. This is known as your annual exemption. 

You should enter the amount you’re claiming in boxes F5 and F6.  

Section G: working out the tax 

Earlier transfers made by the transferor 

We need to know about any earlier gifts made by the transferor.  

You should tell us about any chargeable gift that was not covered by exemptions and was either made: 

• before 18 March 1986 

• on or after 18 March 1986 and given to a company or trustee of a discretionary trust 

Do not include gifts: 

• from one person to another  

• to an accumulation and maintenance trust  

• to a trust for the disabled 

If you need to work out the interest due 

You must pay Inheritance Tax no later than 6 months after the end of the month when the event occurred. 

If you pay after the due date then interest is added to any unpaid tax and is charged at a daily rate. 

Use the interest rate calculator to work out any interest due and enter this in the summary table in box G21.  

Section H: authority for repayment of Inheritance Tax 

If we need to repay any Inheritance Tax, we’ll make the payment directly to the bank account in the names of all the people who have signed the form by Faster Payments.  

If you do not have a bank account in those names, it may be difficult for you to obtain the repayment.  

To avoid any difficulties, give the details of the account you want the repayment paid into. 

Section I: 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 all trustees have read the declaration and agree that the information given on the form, any schedules and other supporting documents is correct.  

HMRC will accept IHT100a forms without a wet signature as long as the names and personal details of the trustees are shown on the declaration page.   

If you’re an agent 

You must include this statement in the additional information on page 18:  

‘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 10 of the IHT100.’

Sending us your completed form

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

Make sure you include:

• copies of any document we’ve asked for
• any completed schedules (read section D)

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

Get help

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