tag:www.gov.uk,2005:/search/services Services 2026-05-19T16:22:59+01:00 HM Government tag:www.gov.uk,2005:/government/publications/inheritance-tax-business-relief-business-or-partnership-interests-d38 2026-05-19T16:22:59+01:00 Claim Business Relief for assets held in a trust (D38) Use this form to tell HMRC about any business interests, shares and assets used in a business if you've claimed relief on form IHT100. tag:www.gov.uk,2005:/government/publications/inheritance-tax-inheritance-tax-account-iht400 2026-05-15T09:49:43+01:00 Inheritance Tax account (IHT400) Apply for probate or confirmation if there's Inheritance Tax to pay, or if the deceased's estate does not qualify as an 'excepted estate'. tag:www.gov.uk,2005:/government/publications/inheritance-tax-jointly-owned-assets-iht404 2026-05-13T10:46:56+01:00 Inheritance Tax: jointly owned assets (IHT404) Use the IHT404 with form IHT400 to give details of all UK assets the deceased owned jointly with another person. tag:www.gov.uk,2005:/government/publications/inheritance-tax-gifts-and-other-transfers-of-value-iht403 2026-05-06T16:01:12+01:00 Inheritance Tax: gifts and other transfers of value (IHT403) Use the IHT403 with form IHT400 if the deceased had given away or 'transferred' any assets, such as cash, property or land. tag:www.gov.uk,2005:/government/publications/tell-hmrc-about-assets-previously-held-in-an-18-to-25-trust-iht100h 2026-05-01T11:56:56+01:00 Tell HMRC about assets previously held in an ‘18 to 25’ trust (IHT100h) Report Inheritance Tax due on assets that have stopped being held in an ‘18 to 25’ trust using form IHT100h. tag:www.gov.uk,2005:/government/publications/inheritance-tax-claim-for-relief-loss-on-sale-of-land-iht38 2026-05-01T09:11:02+01:00 Inheritance Tax: claim for relief — loss on sale of land (IHT38) Use form IHT38 to claim relief on Inheritance Tax if you sell land or buildings from the deceased’s estate at a loss. tag:www.gov.uk,2005:/government/publications/report-an-excepted-estate-for-inheritance-tax-for-deaths-from-6-april-2011-to-31-december-2021-iht205 2026-04-27T15:55:11+01:00 Report an excepted estate for Inheritance Tax for deaths from 6 April 2011 to 31 December 2021 (IHT205) Use the print and post form if the person died on or after 6 April 2011, and on or before 31 December 2021, and the estate is unlikely to pay Inheritance Tax. tag:www.gov.uk,2005:/government/publications/inheritance-tax-houses-land-buildings-and-interest-in-land-iht405 2026-04-21T08:27:59+01:00 Tell HMRC about houses, land, buildings and interest in land for Inheritance Tax Use the IHT405 with form IHT400 to give details of the houses, land and buildings or interests in land and buildings owned by the deceased. tag:www.gov.uk,2005:/government/publications/inheritance-tax-termination-of-an-interest-in-possession-iht100b 2026-04-17T10:38:12+01:00 Tell HMRC about the end of a qualifying interest in possession (IHT100b) Report a beneficiary's qualifying interest in possession in a trust has come to an end and Inheritance Tax is due using form IHT100b. tag:www.gov.uk,2005:/government/publications/claim-unused-allowance-for-agricultural-property-or-business-property-relief-iht437 2026-04-08T14:57:20+01:00 Claim unused allowance for agricultural property or business property relief (IHT437) Use form IHT437 to claim and transfer any unused relief allowance for agricultural or business property to the deceased’s estate. tag:www.gov.uk,2005:/government/publications/inheritance-tax-business-and-partnership-interests-and-assets-iht413 2026-04-06T00:15:26+01:00 Inheritance Tax: business and partnership interests and assets (IHT413) Use the IHT413 with form IHT400 if the deceased owned shares in a company, a business or part of a business – or an asset used in a business and you’re deducting business relief. tag:www.gov.uk,2005:/government/publications/inheritance-tax-gifts-and-other-transfers-of-value-iht100a 2026-04-06T00:15:25+01:00 Tell HMRC about a gift or other transfers of value in a trust (IHT100a) Use this form to tell us that Inheritance Tax is due on a gift or other transfer of value. tag:www.gov.uk,2005:/government/publications/inheritance-tax-assets-held-in-trust-iht418 2026-04-06T00:15:24+01:00 Tell HMRC about assets held in trust (IHT418) Use this form with form IHT400 if the deceased had a right to benefit from a trust. tag:www.gov.uk,2005:/government/publications/tell-hmrc-about-the-end-of-a-qualifying-interest-in-possession-because-someone-has-died-iht100b-death 2026-04-06T00:15:24+01:00 Tell HMRC about the end of a qualifying interest in possession because someone has died (IHT100b (death)) Use this form to tell us that a beneficiary's qualifying interest in possession in a trust has come to an end due to their death and Inheritance Tax is due. tag:www.gov.uk,2005:/government/publications/inheritance-tax-unlisted-stocks-and-shares-and-control-holdings-iht412 2026-04-06T00:15:23+01:00 Inheritance Tax: unlisted stocks and shares and control holdings (IHT412) Give details of any unlisted stocks or shares owned by the deceased, or to detail listed shares if the deceased had control of the company using form IHT412 with form IHT400. tag:www.gov.uk,2005:/government/publications/inheritance-tax-agricultural-relief-iht414 2026-04-06T00:15:22+01:00 Inheritance Tax: Agricultural Relief (IHT414) Use this form if you're deducting Agricultural Relief on form IHT400 from some or all of the land, property or shareholdings in farming companies, included in the deceased's estate. tag:www.gov.uk,2005:/government/publications/inheritance-tax-agricultural-relief-d37 2026-04-06T00:15:16+01:00 Claim Agricultural Relief on assets held in a trust (D37) Use this form to tell HMRC details about claims and deductions you have made for Agricultural Relief. tag:www.gov.uk,2005:/government/publications/inheritance-tax-assets-ceasing-to-be-held-on-discretionary-trusts-proportionate-charge-iht100c 2026-04-06T00:15:14+01:00 Tell HMRC about an exit charge on assets in a trust (IHT100c) Use this form to tell us that Inheritance Tax is due on an exit from a trust. tag:www.gov.uk,2005:/government/publications/inheritance-tax-non-interest-in-possession-settlements-principal-charge-ten-year-anniversary-iht100d 2026-04-06T00:15:13+01:00 Tell HMRC that Inheritance Tax is due on the 10 year anniversary of a trust — IHT100d Use this form to tell us about the assets in the trust on the 10 year anniversary. tag:www.gov.uk,2005:/government/publications/tell-hmrc-about-a-transferor-or-settlor-who-is-a-long-term-uk-resident-when-transitional-provisions-apply-d31b 2026-04-06T00:15:13+01:00 Tell HMRC about a transferor or settlor who is a long-term UK resident, when transitional provisions apply (D31b) Use this form to tell HMRC about a transferor or settlor who is a long-term UK resident, but transitional provisions apply. This form is for chargeable events on or after 6 April 2025.