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Contents

Official guidance
Inheritance Tax Manual

IHTM10000 · IHT accounts and accountability

  • 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)
  1. IHT accounts and accountability: contents
  2. Investigating supplementary form: D32 - Stocks and shares

IHTM10686 | Investigating supplementary form: D32 - Stocks and shares

From HM Revenue & Customs · Inheritance Tax Manual

The information requested for on this form is similar to that requested for on forms IHT411 and IHT412 (IHTM18011).

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