Inheritance Tax: reduced rate of Inheritance Tax (IHT430)
Use the IHT430 schedule with form IHT400 if you wish to pay the reduced rate of Inheritance Tax or to opt out of paying the reduced rate of Inheritance Tax.
Documents
Details
This file may not be suitable if you use assistive technology (such as a screen reader). If you need a more accessible format, email different.format@hmrc.gov.uk and tell us what format you need. It will help if you tell us what assistive technology you use. Read the accessibility statement for HMRC forms.
Use this form with form IHT400 if:
- the deceased died on or after 6 April 2012
- at least 10% of the person’s net estate is left to a qualifying charity
- you want to pay the reduced rate of Inheritance Tax
- you want to elect to merge components of the estate
- you want to opt out of the reduced rate of Inheritance Tax
How to complete the form
You need to:
-
Download and save the form on your computer.
-
Open it using the latest free version of Adobe Reader.
-
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 2014Last updated 10 September 2024 + show all updates
-
An updated version of the IHT430 form has been added.
-
A new English version of IHT430 form has been added.
-
The 2018 to 2019 form has been added to the page.
-
First published.