IHT500 - Election for Inheritance Tax to apply to asset previously owned
On this page:
Forms
- Form URL
-
IHT500 (PDF, 90KB)
- Description
- Use form IHT500 if you pay Income Tax on a property or asset you previously owned but still benefit from and you want the property to be treated as part of your estate for Inheritance Tax purposes instead.
- 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
Help and guidance relating to this form
- Form URL
-
IHT501 - Notes for completion of form IHT500 (PDF, 84KB)
Use this guide to help you fill in form IHT500
- Form URL
-
Inheritance Tax - forms software
Find out more about software from commercial software suppliers which can be used to complete various Inheritance Tax forms on computer.
Help with PDF files
PDF is a file format that lets you view and print a document in a style which matches the look and feel of the paper version - including fonts, colours, images and layout.
To view these documents you need to use a PDF viewer such as Adobe Reader.
Forms in alternative formats
If you would like an HMRC form in large print, Braille or another alternative format, please contact the relevant HMRC helpline - see the link below.
