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Inheritance Tax forms

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Probate and confirmation

PA1 - Probate Application Form
Purpose
Use form PA1 and associated leaflets (including PA1A, PA2, PA3, PA4) to apply for probate if the deceased lived in England or Wales or was domiciled abroad with assets in England and Wales.
C1 - Confirmation
Purpose
If the deceased lived in Scotland, use this form and its continuation form C2 to apply for confirmation by providing an inventory of the deceased’s estate

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Excepted estates - where a full Inheritance Tax account isn't required

IHT205 (2011) - Return of estate information
Purpose
Use the IHT205 form as part of the probate process if the deceased's estate is an 'excepted estate' and the person that died was a permanent resident of England, Wales or Northern Ireland
C5 (2006) - Return of Estate Information
Purpose
Use this form with form C1 Confirmation if the deceased's estate is an 'excepted estate' and the person died on or after 1 September 2006 with their permanent home Scotland
C5 (SE) (2006) - Information about Small Estates
Purpose
Use form C5 with form C1 Confirmation if the deceased's estate is a small estate (ie under £36,000), is likely to be an 'excepted estate' and the person died on or after 1 September 2006 as a permanent resident of Scotland
IHT207 (2006) - Return of Estate Information
Purpose
Use this form as part of the probate process if the deceased's estate is an 'excepted estate' and the person died on or after 1 September 2006 with their permanent home abroad and limited assets in England, Wales or Northern Ireland
C5 (OUK) (2006) - Return of Estate Information
Purpose
Use form C5 (OUK) with form C1 Confirmation if the deceased's estate is not likely to owe Inheritance Tax and the person died on or after 1 September 2006 with their permanent home abroad and limited assets in Scotland
IHT217 - Claim to transfer unused nil rate band for excepted estates
Purpose
Use form IHT217 with form IHT205 (or C5 (2006) in Scotland) to claim a transfer of unused nil rate band if the estate is an excepted estate and the whole of the nil rate band is available to transfer.
IHT216 - Claim to transfer unused Inheritance Tax nil rate band
Purpose
Use form IHT216 to claim transferable nil rate band after an IHT400 has been submitted and any Inheritance Tax due paid.

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Inheritance Tax is due - or a full account is required

Inheritance Tax Account

IHT400 - Inheritance Tax Account
Purpose
Use form IHT400 and schedules IHT401 to IHT430 as part of the probate or confirmation process if there's Inheritance Tax to pay or the deceased's estate does not qualify as an 'excepted estate' - this form has replaced form IHT200
IHT421 - Probate Summary
Purpose
Use form IHT421 Probate Summary, which has replaced form D18, to outline those assets in the deceased's estate that will become the property of the executors or personal representatives to distribute among the beneficiaries
C4 - Corrective Account
Purpose
Use form C4 to send in a correction when too much or too little Inheritance Tax has been paid on form IHT400 - if you also need an additional Grant of Confirmation for assets in Scotland use form C4(S) instead.
IHT35 - Claim for relief - loss on sales of shares
Purpose
Use form IHT35 to claim relief when you sell 'qualifying investments', that were part of the deceased's estate at a loss within 12 months of the date of death
IHT38 - Claim for relief - loss on sales of land
Purpose
If you're liable for the Inheritance Tax on the value of the land or buildings that were part of the deceased's estate, use form IHT38 to claim relief when you sell the land or buildings at a loss
IHT105 - Alternatively secured or unsecured pension fund - return of information
Purpose
Use form IHT105 to tell us about a 'chargeable event' on an alternatively secured or unsecured pension fund where the chargeable value is 'nil' because the fund is being used for a relevant dependant(s) or being passed to charity
IHT500 - Election for Inheritance Tax to apply to asset previously owned
Purpose
Use form IHT500 if you pay Income Tax on a property or asset you previously owned but still benefit from and you instead want the property to be treated as part of your estate for Inheritance Tax purposes
IOV2 Instruments of variation checklist - Instrument of Variation Checklist
Purpose
Use this form to work out whether a 'variation' to the will will meet all the necessary legal requirements

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Paying Inheritance Tax

IHT422 Online - Application for an Inheritance Tax Reference
Purpose
If you owe Inheritance Tax, use form IHT422 to request an Inheritance Tax reference number and payslip to go with form IHT400.
IHT30 - Application for a Clearance Certificate
Purpose
Use form IHT30 to apply for a clearance certificate, showing you have paid all the Inheritance Tax due
IHT35 - Claim for relief - loss on sales of shares
Purpose
Use form IHT35 to claim relief when you sell 'qualifying investments', that were part of the deceased's estate at a loss within 12 months of the date of death
IHT38 - Claim for relief - loss on sales of land
Purpose
If you're liable for the Inheritance Tax on the value of the land or buildings that were part of the deceased's estate, use form IHT38 to claim relief when you sell the land or buildings at a loss

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Inheritance Tax is due on a trust

IHT100 - Inheritance Tax Account
Purpose
Use form IHT100 and any of the supplementary pages D31 to D40 to tell us about any 'chargeable events' - when Inheritance Tax is payable on a trust or gift
IHT100a - Gifts and other transfers of value
Purpose
Use the IHT100a event form with form IHT100 if you're telling us about a gift or other transfer of value on a trust on which Inheritance Tax is payable
IHT100b - Termination of an interest in possession
Purpose
Use the IHT100b event form with form IHT100 to tell us about the ending of an interest in possession trust on settled property because the tenant has died or has transferred the assets
IHT100c - Assets ceasing to be held on discretionary trusts - proportionate charge
Purpose
Use the IHT100c event form with form IHT100 if there is an Inheritance Tax proportional charge due because assets have been removed from a discretionary trust
IHT100d - Non interest in possession settlements - principal charge (ten-year anniversary)
Purpose
Use the IHT100d event form with form IHT100 to tell us about property within the settlement that became 'relevant property' after the settlement started but before the 10 year anniversary
IHT100e - Charges on Special Trusts
Purpose
Use the IHT100e event form with form IHT100 to tell us of any charges on special trusts
IHT100f - Cessation of conditional exemption - disposal of timber or underwood
Purpose
Use the IHT100f event form with form IHT100 to tell us about a termination of 'conditional exemption' due to the disposal of timber or underwood
IHT100g - Alternatively Secured Pension Chargeable Event
Purpose
Use the IHT100g event form with form IHT100 to tell us about a 'chargeable event' linked to an alternatively secured pension
IHT70 - Claim for Inheritance Tax Business Relief on employee benefit trusts
Purpose
Use form IHT70 to claim business relief from Inheritance Tax on contributions into an employee benefit trust

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Correcting an Inheritance Tax account

C4 - Corrective Account
Purpose
Use form C4 to send in a correction when too much or too little Inheritance Tax has been paid on form IHT400 - if you also need an additional Grant of Confirmation for assets in Scotland use form C4(S) instead.

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Completing Inheritance Tax forms using commercial software

Inheritance Tax - forms software
Purpose
Find out more about software from commercial software suppliers which can be used to complete various Inheritance Tax forms on computer.

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