tag:www.gov.uk,2005:/search/services Services 2025-05-16T10:01:52+01:00 HM Government tag:www.gov.uk,2005:/government/publications/inheritance-tax-domicile-outside-the-united-kingdom-iht401 2025-05-16T10:01:52+01:00 Inheritance Tax: domicile outside the United Kingdom (IHT401) Use form IHT401 with form IHT400 if the deceased had their permanent home outside the UK when they died. tag:www.gov.uk,2005:/government/publications/inheritance-tax-charges-on-special-trusts-iht100e 2025-05-14T11:00:05+01:00 Tell HMRC about any charges on special trusts (IHT100e) Use this form to tell us that Inheritance Tax is due on assets that have stopped being held in special trusts. tag:www.gov.uk,2005:/government/publications/inheritance-tax-domicile-outside-the-united-kingdom-d31 2025-05-09T08:54:03+01:00 Tell HMRC about a transferor or settlor who is domiciled outside of the UK (D31) Use this form to tell HMRC about a transferor or settlor that has their permanent home in a foreign country (domiciled outside of the UK). tag:www.gov.uk,2005:/government/publications/tell-hmrc-about-a-transferor-or-settlor-who-is-not-a-long-term-uk-resident-d31a 2025-05-09T08:53:59+01:00 Tell HMRC about a transferor or settlor who is not a long-term UK resident (D31a) Use this form to tell HMRC about a transferor or settlor who is not a long-term UK resident. This form is for chargeable events on or after 6 April 2025. 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 2025-05-09T08:53:55+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. tag:www.gov.uk,2005:/government/publications/pa7env-envelope-label-for-storing-your-will-or-codicil 2025-04-23T15:19:48+01:00 Envelope label for storing your will or codicil: Form PA7ENV Complete this label and attach it to the envelope containing your last will and testament when you send it to HMCTS to be stored. tag:www.gov.uk,2005:/government/publications/inheritance-tax-assets-ceasing-to-be-held-on-discretionary-trusts-proportionate-charge-iht100c 2025-04-16T16:10:48+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 2025-04-06T00:30:11+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/inheritance-tax-assets-held-in-trust-iht418 2025-04-06T00:30:11+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-assets-previously-held-in-an-18-to-25-trust-iht100h 2025-04-06T00:30:11+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/tell-hmrc-about-the-end-of-a-qualifying-interest-in-possession-because-someone-has-died-iht100b-death 2025-04-06T00:30:10+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-termination-of-an-interest-in-possession-iht100b 2025-04-06T00:20:00+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/inheritance-tax-foreign-assets-d39 2025-04-06T00:15:23+01:00 Tell HMRC about foreign assets in a trust Use form D39 to give details about assets located outside of the UK that are included in the chargeable event on form series IHT100. tag:www.gov.uk,2005:/government/publications/inheritance-tax-gifts-and-other-transfers-of-value-iht100a 2025-04-06T00:15:22+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-return-of-estate-information-iht207-2006 2025-04-06T00:15:20+01:00 Inheritance Tax: return of estate information (IHT207 (2006)) Use form IHT207 for probate 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 Irel� tag:www.gov.uk,2005:/government/publications/inheritance-tax-cessation-of-conditional-exemption-disposal-of-timber-or-underwood-iht100f 2025-04-06T00:15:20+01:00 Tell HMRC about an ending of a conditional exemption (IHT100f) Use this form to tell us about an event affecting property with an exemption from Inheritance Tax or Estate Duty. tag:www.gov.uk,2005:/government/publications/inheritance-tax-claim-to-transfer-unused-nil-rate-band-iht402 2025-04-06T00:15:20+01:00 Inheritance Tax: claim to transfer unused nil rate band (IHT402) Use the IHT402 with form IHT400 to transfer any unused nil rate band from the deceased spouse or civil partner to the deceased's estate. tag:www.gov.uk,2005:/government/publications/inheritance-tax-long-term-united-kingdom-uk-residence-iht401a 2025-04-06T00:15:19+01:00 Inheritance Tax: long-term United Kingdom (UK) residence (IHT401a) Use form IHT401a with form IHT400 if the deceased was not a long-term UK resident. tag:www.gov.uk,2005:/government/publications/apply-for-an-inheritance-tax-reference-after-a-chargeable-event-iht122 2025-04-06T00:15:18+01:00 Apply for an Inheritance Tax reference after a chargeable event (IHT122) Request an Inheritance Tax reference number to go with form IHT100 if you owe Inheritance Tax on a trust or lifetime transfer. tag:www.gov.uk,2005:/government/publications/inheritance-tax-foreign-assets-iht417 2025-04-06T00:15:18+01:00 Inheritance Tax: foreign assets (IHT417) Use the IHT417 with form IHT400 if the deceased had a permanent home in the UK when they died but had assets outside the UK.