tag:www.gov.uk,2005:/search/servicesServices2026-05-19T16:22:59+01:00HM Governmenttag:www.gov.uk,2005:/government/publications/inheritance-tax-business-relief-business-or-partnership-interests-d382026-05-19T16:22:59+01:00Claim 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-iht4002026-05-15T09:49:43+01:00Inheritance 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/self-assessment-capital-gains-summary-sa1082026-05-13T12:00:30+01:00Self Assessment: Capital gains summary (SA108)Use supplementary pages SA108 to record capital gains and losses on your SA100 Tax Return.tag:www.gov.uk,2005:/government/publications/inheritance-tax-jointly-owned-assets-iht4042026-05-13T10:46:56+01:00Inheritance 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/self-assessment-trust-and-estate-tax-return-sa9002026-05-13T00:15:04+01:00Self Assessment: Trust and Estate Tax Return (SA900)Use form SA900 to file a Trust and Estate Tax Return.tag:www.gov.uk,2005:/government/publications/inheritance-tax-gifts-and-other-transfers-of-value-iht4032026-05-06T16:01:12+01:00Inheritance 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-iht100h2026-05-01T11:56:56+01:00Tell 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-iht382026-05-01T09:11:02+01:00Inheritance 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-iht2052026-04-27T15:55:11+01:00Report 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/self-assessment-trust-and-estate-non-residence-sa9062026-04-22T11:05:02+01:00Self Assessment: Trust and Estate Non-residence (SA906)Use supplementary pages SA906 to declare residence status on the SA900 Trust and Estate Tax Return.tag:www.gov.uk,2005:/government/publications/inheritance-tax-houses-land-buildings-and-interest-in-land-iht4052026-04-21T08:27:59+01:00Tell HMRC about houses, land, buildings and interest in land for Inheritance TaxUse 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-iht100b2026-04-17T10:38:12+01:00Tell 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/complete-your-self-assessment-tax-return-for-5-april-2025-or-earlier2026-04-14T13:09:53+01:00Complete your Self Assessment tax return for 5 April 2025 or earlierHow to report your income and claim tax reliefs and any repayment due to you using the SA100 tax return, for 5 April 2025 or earlier.tag:www.gov.uk,2005:/government/publications/claim-unused-allowance-for-agricultural-property-or-business-property-relief-iht4372026-04-08T14:57:20+01:00Claim 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-iht4132026-04-06T00:15:26+01:00Inheritance 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-iht100a2026-04-06T00:15:25+01:00Tell 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/self-assessment-uk-property-sa1052026-04-06T00:15:24+01:00Self Assessment: UK property (SA105)Use supplementary pages SA105 to record UK property income on your SA100 Tax Return.tag:www.gov.uk,2005:/government/publications/inheritance-tax-assets-held-in-trust-iht4182026-04-06T00:15:24+01:00Tell 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/trusts-and-estates-trust-gains-and-capital-payments-year-ended-5-april-2014-50fs2026-04-06T00:15:24+01:00Tell HMRC about trust gains and capital payment (50(FS))Use form 50(FS) if you're a non UK resident trustee to tell HMRC about possible Capital Gains Tax liabilities of UK resident settlors or beneficiaries, or both.tag:www.gov.uk,2005:/government/publications/tell-hmrc-about-the-end-of-a-qualifying-interest-in-possession-because-someone-has-died-iht100b-death2026-04-06T00:15:24+01:00Tell 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.