HMRC Inheritance Tax: Customer Guide

• How do I work out how much tax is due?
• Will you work out the tax for me if I don’t want to do it myself?

How do I work out how much tax is due?

You need to complete the form IHT200 first. When you have done that, you can work out the tax and interest that is due with the help of the working sheet IHT200(WS).

Follow the guide IHT213 'How to fill in form IHT200(WS)' to work out the different figures.

Will you work out the tax for me if I don’t want to do it myself?

If you are applying for a grant without the help of a solicitor or other agent, you do not have to work out the tax if you do not want to. You can send in the forms to us and we will make a provisional calculation of the tax that is due based on the information on the form.

In that case, you do not have to fill in the form IHT200(WS) and you should leave sections H and J of form IHT 200 blank. Make sure you remember to fill in sections K and L.