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Inheritance Tax forms, manuals and detailed guidance

Quick links to the most commonly used resources when dealing with clients’ Inheritance Tax.

On this page:

Inheritance Tax forms

Applying for probate - the process and forms

Form PA1 - Probate Application on the HM Court Service website (Opens new window)

Form IHT205 - Return of Estate Information

Form IHT400 - Inheritance Tax Account

Forms C1 and C5 - Confirmation/Inventory (Scotland)

Form C4 - Corrective Account/Inventory

Form IHT100 - Inheritance Tax Account (for trusts)

Form IHT30 - Application for a Clearance Certificate (PDF 65K)

Form IHT35 - Claim for relief: loss on sale of shares (PDF 39K)

Form IHT35 - Continuation Sheet (PDF 41K)

Form IHT38 - Claim for relief: loss on sales of land

Instrument of Variation Checklist (PDF 46K)

IHT105 - Alternatively secured or unsecured pension fund return of information (PDF 52K)

IHT500 - Election for Inheritance Tax to apply to asset previously owned (PDF 61K)

IHT501 - Notes for completion of form IHT500 (PDF 56K)

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Manuals for Inheritance Tax

Inheritance Tax Manual

Trusts, Settlements and Estates Manual

Capital gains manual

Savings and investment manual

Residence guide manual

Shares valuation manual

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Inheritance Tax detailed guidance

Inheritance Tax

Grossing up calculator (PDF 74K)

Grossing, Interaction and Abatement a brief guide

Guaranteed annuity calculator (PDF 37K)

Discounted Gift Schemes

Inheritance Tax clearance service for business owners

IHT Press Release - Wartime Compensation Payments (PDF 18K)

Inheritance Tax Act 1984 Chapter 51

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Inheritance Tax and Trusts Newsletter

Go to the latest Inheritance Tax and Trusts newsletter

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