Form

Inheritance Tax account (IHT100)

**Please see coronavirus (COVID-19) measures further down the page** Use form IHT100 and supplementary pages D31 to D40 to tell HMRC about chargeable events when Inheritance Tax is payable on a trust or gift.

Published 4 April 2014
Last updated 7 May 2020 — see all updates
From:
HM Revenue & Customs

Documents

Inheritance Tax account (IHT100): complete on screen

Ref: IHT100 PDF, 142KB, 8 pages

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Checklist (D41)

PDF, 40.6KB, 1 page

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

How to fill in form IHT100 (IHT110)

PDF, 439KB

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Inheritance Tax worksheet (IHT100WS)

PDF, 209KB, 18 pages

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

How to fill in form IHT100WS (IHT113)

PDF, 247KB

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Continuation sheet (D40)

PDF, 54KB, 2 pages

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Changes due to coronavirus (COVID-19) measures

Due to measures put in place to stop the spread of coronavirus (COVID-19) HMRC has changed the way they deal with Inheritance Tax.

Until further notice, HMRC will accept forms IHT100 where there is a professional agent acting, and:

  • the names and other personal details of the legal personal representatives or trustees are shown on the declaration page
  • the account includes a clear and unambiguous statement from the agent to confirm that all the legal personal representatives or trustees have seen the account and have agreed to be bound by the declaration

The suggested wording for this statement is:

‘As the agent acting on their behalf, I confirm that all the people whose names appear on the declaration page of this Inheritance Tax Account have seen the Inheritance Tax Account and agreed to be bound by the declaration on page 8 of the IHT100’

Tell HMRC about any ‘chargeable events’, when Inheritance Tax is payable on a trust or gift using form IHT100 and any of the supplementary pages D31 to D40.

You will need to include the relevant ‘event’ form from the IHT100a to IHT100g series.

Send completed forms to HMRC.

Get the right software

This form is interactive (one that you complete on screen) and you must use Adobe Reader to compete it. Downloading Adobe Reader is free. Download the latest version of Adobe Reader.

Supplementary pages

IHT100a: gifts and other transfers of value
IHT100b: termination of an interest in possession
IHT100c: assets ceasing to be held on discretionary trusts - proportionate charge
IHT100d: non interest in possession settlements - principal charge (ten-year anniversary)
IHT100e: charges on special trusts
IHT100f: cessation of conditional exemption - disposal of timber or underwood
IHT100g: alternatively secured pension chargeable event
IHT122: Apply for an Inheritance Tax reference after a chargeable event
D31: domicile outside the United Kingdom
D32: stocks and shares
D33: debts due to the settlement or trust
D34: life insurance and annuities
D35: household and personal goods
D36: land, buildings and interests in land
D37: Agricultural Relief
D38: business relief, business or partnership interests
D39: foreign assets

Published 4 April 2014
Last updated 7 May 2020 + show all updates

  1. A section to provide account details for repayment of Inheritance Tax has been added to form IHT100.

  2. Updated to include COVID-19 provisions

  3. The newest version of the IHT100 form has been added.

  4. The information in the pop-up message, which is displayed when you open the form has been updated.

  5. First published.

Related content