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Contents

Official guidance

Inheritance Tax Manual

IHTM10000 · IHT accounts and accountability

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IHTM10001 · Inheritance Tax accounts and accountability: summary
IHTM10011 · IHT accounts: introduction
IHTM10021 · IHT400: introduction
IHTM10022 · IHT400: what is included in the account?
IHTM10030 · IHT400- Deceased’s details (pages 1 and 2).
IHTM10031 · IHT 400: Deceased domiciled in Scotland (page 2)
IHTM10032 · IHT400: Contact details of person dealing with the estate and repayment authority (page 3)
IHTM10033 · IHT 400: Deceased’s Will (page 3).
IHTM10034 · IHT 400: Items referred to in the Will but not included in the estate (page 4).
IHTM10035 · IHT 400: Supplementary Schedules (pages 1, 4 and 5).
IHTM10036 · IHT 400: Estate in the UK - jointly owned assets (page 6)
IHTM10037 · IHT400: Estate in the UK, assets owned outright by the deceased (pages 6 and 7)
IHTM10038 · IHT 400: Deductions from the estate in the UK incurred up to the date of death (pages 8 and 9)
IHTM10039 · IHT 400: Exemptions and reliefs (pages 9 and 10)
IHTM10040 · IHT 400: Other assets taken into account to calculate the tax (page 10)
IHTM10041 · IHT400 - Working out the Inheritance Tax and the simple calculation (page 11)
IHTM10042 · IHT400 - Direct payment scheme (page 12)
IHTM10043 · IHT400 - Declaration (pages 12 and 13)
IHTM10044 · IHT400 - Checklist (page 14)
IHTM10045 · IHT400 - Additional information pages (pages 15 and 16)
IHTM10050 · Investigating the deceased's personal details- domicile or long-term UK residence or (boxes 6 and 6a)
IHTM10051 · Investigating the deceased’s personal details: surviving spouse or civil partner (box 8)
IHTM10052 · Investigating the deceased’s personal details: last known permanent address (boxes 11 and 12)
IHTM10053 · Investigating the deceased’s personal details : Nursing or residential home (box 12)
IHTM10054 · Investigating the deceased’s personal details : occupation (box 13)
IHTM10055 · Investigating the deceased’s personal details : power of attorney (box 16)
IHTM10056 · Investigating the deceased’s personal details : Deceased’s Will
IHTM10060 · Investigating the assets on page 6: Deceased’s residence (box 51)
IHTM10061 · Investigating the assets on page 6: Cash (box 53)
IHTM10062 · Investigating the assets on page 6 : Household and personal goods (box 55)
IHTM10063 · Investigating the assets on page 6 : Pensions (box 56)
IHTM10064 · Investigating the assets on page 6 : Life assurance and mortgage protection policies
IHTM10070 · Bank and building society accounts (box 52) what accounts are included?
IHTM10071 · Bank and building society accounts : investigating values
IHTM10072 · Bank and building society accounts: valuing entitlements arising from take-overs, mergers and flotations of building societies and other mutual organisations
IHTM10073 · Bank and building society accounts - valuation of compensation rights on failure of bank or building society
IHTM10081 · Premium Bonds (box 54): investigating values
IHTM10082 · Premium Bonds (box 54): when to include prizes
IHTM10091 · National Savings investments (box 54): investments to be included in the estate
IHTM10092 · National Savings investments: investigating values
IHTM10101 · Investigating the assets on page 7: Stocks and shares (boxes 62 to 67)
IHTM10102 · Investigating the assets on page 7: Farms, farmhouses and farmland (box 68)
IHTM10103 · Investigating the assets on page 7: Businesses, including farm businesses and timber (box 69)
IHTM10104 · Investigating the assets on page 7 - Other land buildings and rights over land(box 70)
IHTM10105 · Investigating the assets on page 7 - Interest in another estate (boxes 71 and 72)
IHTM10106 · Investigating the assets on page 7 - Debts due to the estate (box 73)
IHTM10107 · Investigating the assets on page7 - Income Tax or Capital Gains Tax repayment (box 74)
IHTM10108 · Investigating the assets on page7 - Trust Income due to the deceased (box 75)
IHTM10110 · Other income and assets due to the deceased (box 76) - General
IHTM10120 · Other income due to the deceased - general
IHTM10121 · Other income due to the deceased - Barrister’s fees
IHTM10122 · Other income due to the deceased - Civil service pay and pensions
IHTM10123 · Other income due to the deceased - redundancy payments
IHTM10124 · Other income due to the deceased: Rents due to the deceased
IHTM10125 · Other income due to the deceased - retrospective pay awards
IHTM10151 · Other assets due to the deceased - general
IHTM10152 · Other assets due to the deceased - Interest in expectancy
IHTM10153 · Other assets due to the deceased - Private health schemes
IHTM10154 · Other assets due to the deceased: compulsory acquisition of land
IHTM10155 · Other assets due to the deceased: copyrights, royalties, etc
IHTM10156 · Other assets due to the deceased: damages or claims for damages
IHTM10157 · Other assets due to the deceased: deferred legacies
IHTM10158 · Other assets due to the deceased: grants from the compensation fund of the Law Society and Scottish Solicitors' Guarantee Fund
IHTM10159 · Other assets due to the deceased: property subject to a binding contract for sale
IHTM10160 · Other assets due to the deceased: school composition fees
IHTM10161 · Other assets due to the estate - Council Tax rebanding
IHTM10251 · Certificates of tax deposit - introduction
IHTM10252 · Certificates of tax deposit: calculating interest
IHTM10253 · Certificates of Tax Deposit: valuing for IHT purposes
IHTM10260 · Compensation Payments: General
IHTM10261 · Compensation payments: compensation for discrimination
IHTM10262 · Compensation payments: compensation for Holocaust victims
IHTM10263 · Compensation payments: compensation for personal injuries on death
IHTM10264 · Compensation payments: compensation payments under the Law Reform (Miscellaneous Provisions) Act 1934
IHTM10265 · Compensation payments: compensation under the Fatal Accidents and National Insurance (Industrial Injuries) Acts
IHTM10266 · Compensation payments: ex gratia payments for Tort committed by a member of the Armed Forces of the Crown or the United States' Forces
IHTM10267 · Compensation payments: ex gratia compensation payments made by the Criminal Injuries Compensation Authority
IHTM10268 · Compensation payments: payments under Damages (Scotland) Act 1976
IHTM10269 · Compensation payments: compensation for industrial injuries to coal miners
IHTM10270 · Compensation payments: payments under the continuing NHS health care scheme
IHTM10271 · Equitable Life Compensation Payments
IHTM10272 · Payment Protection Insurance (PPI)
IHTM10280 · Statutory Compensation Scheme Payments
IHTM10281 · Windrush Compensation Scheme
IHTM10282 · The Troubles Permanent Disablement Payment Scheme
IHTM10283 · Post Office Horizon Compensation Schemes
IHTM10284 · Infected Blood Interim Compensation Payment Scheme (IBICPS)
IHTM10300 · Legal rights (Scotland): introduction
IHTM10301 · Legal rights (Scotland): valuation under the general law
IHTM10302 · Legal rights (Scotland): valuing legal rights as an asset of the estate
IHTM10303 · Legal rights (Scotland): valuing legal rights as a debt of the estate
IHTM10304 · Legal rights (Scotland): value for IHT purposes
IHTM10305 · Legal rights (Scotland): interest on legal rights
IHTM10351 · Share options: what are share options?
IHTM10352 · Share options: pure share option schemes
IHTM10353 · Share options: SAYE share option schemes
IHTM10361 · Deductions from the estate: introduction
IHTM10362 · Deductions from the estate - where to find instructions on specific types of debt
IHTM10365 · Deductions from the estate - Mortgages and secured loans (box80)
IHTM10371 · Funeral expenses (box 81): introduction and general approach
IHTM10372 · Funeral expenses (box 81): flowers
IHTM10373 · Funeral expenses (box 81): gravestones and memorials
IHTM10374 · Funeral expenses (box 81): memorial services
IHTM10375 · Funeral expenses (box 81): mourning expenses
IHTM10376 · Funeral expenses (box 81): overseas funerals of deceased who is not a long-term UK resident or not domiciled in the UK
IHTM10377 · Funeral expenses (box 81): refreshments
IHTM10378 · Funeral expenses (box 81): transport and embalming costs
IHTM10379 · Funeral expenses (box 81): travelling and accommodation expenses
IHTM10390 · Other deductions from the chargeable estate : dealing with deficits
IHTM10400 · Other deductions from the chargeable estate - Exemptions and reliefs (box 93)
IHTM10461 · Checking the declaration (box 119): Grant of Representation
IHTM10462 · Checking the declaration (box 119): Schedules
IHTM10463 · Checking the declaration (box 119): estimated values
IHTM10464 · Checking the declaration: personal representatives
IHTM10471 · Reduced account: purpose
IHTM10472 · Reduced account: conditions
IHTM10473 · Reduced account: what supplementary pages may be left out
IHTM10474 · Reduced account: when may a value be estimated
IHTM10475 · Reduced account: dealing with a reduced account
IHTM10476 · Reduced account: incorrect delivery of a reduced account
IHTM10477 · Reduced account: penalties for incorrect delivery of a reduced account
IHTM10478 · Reduced account: effect of instrument of variation
IHTM10479 · Reduced account: replacing estimated values of property now chargeable
IHTM10650 · IHT100 suite of forms (August 2024 onwards): Introduction
IHTM10651 · IHT100 suite of forms (August 2024 onwards): When, and when not to use the forms
IHTM10656 · IHT100 suite of forms (August 2024 onwards) – Supplementary schedules
IHTM10685 · Investigating supplementary form: D31a- Not a long-term UK resident or D31- Domiciled outside the UK
IHTM10686 · Investigating supplementary form: D32 - Stocks and shares
IHTM10687 · Investigating supplementary form: D33 - Debts due to the settlement
IHTM10688 · Investigating supplementary form: D34 - Insurance
IHTM10689 · Investigating supplementary form: D35 - Household and personal goods
IHTM10690 · Investigating supplementary form: D36 - Land and buildings: Interests in land: Trees or underwood
IHTM10691 · Investigating supplementary form: D37 - Agricultural relief
IHTM10692 · Investigating supplementary form: D38 - Business relief
IHTM10693 · Investigating supplementary form: D39 - Foreign assets
IHTM10694 · Investigating supplementary form: D40 - Other information
IHTM10701 · Corrective account (C4): introduction
IHTM10702 · Corrective account (C4): when is an account required (England, Wales and Northern Ireland)?
IHTM10703 · Corrective account (C4) England, Wales and Northern Ireland: who should complete and sign the account?
IHTM10704 · Corrective account (C4) England, Wales and Northern Ireland: page 1
IHTM10705 · Corrective account (C4) England, Wales and Northern Ireland: pages 2 and 3
IHTM10706 · Corrective account (C4) England, Wales and Northern Ireland: page 4
IHTM10751 · Corrective account (C4S): when is a corrective inventory required (Scotland)?
IHTM10752 · Corrective account (C4S) Scotland: who should complete and sign the corrective account?
IHTM10753 · Corrective account C4(S) Scotland: pages 1 and 2
IHTM10754 · Corrective account C4(S) Scotland: pages 4 and 5
IHTM10755 · Corrective account C4(S) Scotland: page 6
IHTM10756 · Corrective account C4(S) Scotland: what to do when you receive a corrective account
IHTM10801 · Accountability: introduction
IHTM10802 · Accountability: what is to be included in an account?
IHTM10803 · Accountability: time limits
IHTM10804 · Accountability: when is an account not required?
IHTM10805 · Accountability: corrective accounts
IHTM10806 · Accountability: telling us about amendments
IHTM10811 · Transfers on death: general rule
IHTM10812 · Transfers on death: 'appropriate property'
IHTM10813 · Transfers on death: use of estimated values
IHTM10814 · Transfers on death: no grant of representation or confirmation
IHTM10821 · Lifetime transfers: potentially exempt transfers (PETs)
IHTM10822 · Lifetime transfers: lifetime transfers chargeable when made
IHTM10823 · Lifetime transfers: excepted transfers
IHTM10824 · Lifetime transfers: gifts with reservation (GWRs)
IHTM10831 · Settled property: general rules on accountability when there is a qualifying interest in possession
IHTM10832 · Settled property: transfers on death
IHTM10833 · Settled property: lifetime transfers
IHTM10834 · Settled property: excepted terminations
IHTM10835 · Settled property: discharge for excepted terminations
IHTM10836 · Settled property: relevant property settlements, including maintenance funds
IHTM10840 · Recapture charges for heritage property and woodlands
IHTM10850 · Accountability: Instruments of variation executed on or after 1 August 2002
IHTM10652 · IHT100 (2003 onwards): When IHT100 is not appropriate
IHTM10653 · IHT 100: Section A - About the Chargeable event
IHTM10654 · IHT 100: Section B - About the transferor/settlement
IHTM10655 · IHT 100: Section C - Person we should contact
IHTM10657 · IHT 100: Section E - Assets in the UK where tax may not be paid by instalments
IHTM10658 · IHT 100: Section F - Assets in the UK where tax may be paid by instalments
IHTM10659 · IHT 100: Section G - Summary of the chargeable event
IHTM10660 · IHT 100: Section H - Working out the tax
IHTM10661 · IHT 100: Section J - Authority for repayment of inheritance tax
IHTM10662 · IHT 100: Section K - Declaration
IHTM10665 · Event Form: IHT 100a - Gifts and other transfers of value including failed potentially exempt transfers
IHTM10666 · Event Form: IHT 100b - Ending of an interest in possession
IHTM10667 · Event Form: IHT 100c - Assets in a discretionary trust ceasing to be relevant property (proportionate charge)
IHTM10668 · Event Form: IHT 100d - Discretionary trust ten-year anniversary (principal charge)
IHTM10669 · Event Form: IHT 100e - Assets ceasing to be held on special trusts (flat rate charge)
IHTM10670 · Event Form: IHT 100f - Cessation of conditional exemption and disposal of trees or underwood (recapture charge)
IHTM10675 · Investigating Event Form: IHT 100a - Gifts and other transfers of value including failed potentially exempt transfers
IHTM10676 · Investigating Event Form: IHT 100b - Ending of an interest in possession in settled property
IHTM10677 · Investigating Event Form: IHT 100c - Assets in a discretionary trust ceasing to be relevant property (proportionate charge)
IHTM10678 · Investigating Event Form: IHT 100d - Discretionary trust ten-year anniversary (principle charge)
IHTM10679 · Investigating Event Form: IHT 100e - Assets ceasing to be held on special trusts (flat rate charge)
IHTM10680 · Investigating Event Form: IHT 100f - Cessation of conditional exemption and disposal of trees or underwood (recapture charge)

Inheritance Tax Manual
IHT accounts and accountability: contents

IHTM10666 | Event Form: IHT 100b - Ending of an interest in possession

From HM Revenue & Customs · Inheritance Tax Manual

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