HMRC inheritance tax guide

HMRC inheritance tax forms

Individuals can send the Inheritance Tax forms when they apply for a grant of representation. This is officially permitted and it is the right to deal with the estate. The form used by an individual depends on whether inheritance tax is liable or not. An individual may be able to use the forms to:

• Boost the threshold by transferring a spouse or civil partner's threshold.
• Reduce the value of the estate by deducting anything on which Inheritance Tax is not paid.

If there's no Inheritance Tax payable; individuals can fill form IHT205. An individual can also fill this form if the entire Inheritance Tax threshold passes to:

• The civil partner or spouse of the person who has died
• A charity, with a charity reference number from (HMRC)

In Scotland, an individual can fill form C1 in its place and send it with either form C5 (SE) or form C5

If the person living abroad dies; fill form IHT207 instead of form IHT205, if the person who died:

• permanently lived abroad, and
• in cash or bank accounts had less than £150,000 in UK assets

In Scotland, fill in form C5 and form C1 instead

Deduct things on which tax is not paid

Use form IHT400 to deduct anything on which Inheritance Tax is not paid. This includes details of anything that's exempt from Inheritance Tax because:

• it is passed to a civil partner or spouse
• is a gift on which inheritance tax is not paid
• it qualifies as a heritage asset - form IHT420
• it qualifies for business relief
• it qualifies for agricultural relief - form IHT414

HMRC inheritance tax advisors

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As per the inheritance tax limit passed in the budget, inheritance tax allows citizens to pass on more to the family without being taxed and help with:

• Inheritance tax (IHT) advice and family wealth succession
• Calculations and predictions of Inheritance Tax (IHT)
• Guidance on Capital gains tax liabilities
• Guidance on transfer of gifts with pre-owned assets

Other services

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