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IHT100 - Inheritance Tax Account

Forms

Form URL
pdf icon IHT100 (PDF, 190KB)
Description

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. You will need to include the relevant 'event' form from the IHT100a to IHT100g series.

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

Supplementary pages

Form URL
D31 - Domicile Outside the United Kingdom (PDF, 31KB)
Use the D31 supplementary pages with form IHT100 if you have said that the transferor had their permanent home in a foreign country - domiciled abroad
Form URL
D32 - Stocks and Shares (PDF, 989KB)
Use the D32 supplementary pages with form IHT100 to give details of all stocks and shares transferred
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D33 - Debts due to the settlement or trust (PDF, 50KB)
Use the D33 supplementary pages with form IHT100 to tell us about any debts owed to the transferor
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D34 - Life Insurance and Annuities (PDF, 21KB)
Use form D34 supplementary pages with form IHT100 if the trust transfer included any dealings relating to life assurance policies
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D35 - Household and Personal Goods (PDF, 29KB)
Use the D35 supplementary pages with form IHT100 to give details of household and personal goods involved in a 'chargeable event'
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D36 - Land, Buildings and Interests in Land (PDF, 922KB)
Use the D36 supplementary pages with form IHT100 to give details of land, buildings, trees or underwood included in a 'chargeable event'
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D37 - Agricultural Relief (PDF, 52KB)
If you have deducted Agricultural Relief on form IHT100, use the D37 supplementary pages to give further information
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D38 - Businesses Relief, Business or Partnership Interests (PDF, 56KB)
Use D38 supplementary pages with form IHT100 to give details of any business interests and holdings of unquoted shares or assets used in a business included in a 'chargeable event'
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D39 - Foreign Assets (PDF, 80KB)
Use the D39 supplementary pages with form IHT100 to give details of any overseas assets included in a 'chargeable event' (but do not include foreign shares quoted on the London Stock Exchange)
Form URL
D40 - Continuation Sheet for Additional Information (PDF, 115KB)
Use the D40 continuation sheet to give any additional information that we asked for on form IHT100

Help and guidance relating to this form

Form URL
IHT110 - How to fill in form IHT100 (PDF, 468KB)
Use this guide for help to complete form IHT100 and the relevant 'event' forms
Form URL
D41 - Checklist (PDF, 54KB)
Use this checklist to ensure you have provided all the information we requested with form IHT100
Form URL
IHT113 - How to fill in form IHT100WS (PDF, 5KB)
Use this guide to help you fill in the IHT100(WS) worksheet
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.

Worksheets

Form URL
IHT100 (WS) - Inheritance Tax Worksheet (PDF, 124KB)
Use this worksheet to work out 'taxable transfers' - when Inheritance Tax is due on a trust

Related forms

IHT100a - Gifts and other transfers of value
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
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
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)
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
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
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
Use the IHT100g event form with form IHT100 to tell us about a 'chargeable event' linked to an alternatively secured pension
IHT422 Online - Application for an Inheritance Tax Reference
If you owe Inheritance Tax, use form IHT422 to request an Inheritance Tax reference number and payslip to go with form IHT400.

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