Form

Tell HMRC about land and buildings included in a chargeable event (D36)

Use this form to give details of buildings, trees or underwood included in the chargeable event on form IHT100.

Documents

Land, building and interests in land (D36)

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

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.

Updates to this page

Published 4 April 2014
Last updated 12 August 2024 + show all updates
  1. A new version of schedule D36 and information about how to complete it has been added.

  2. First published.

Sign up for emails or print this page