Form

Inheritance Tax: gifts and other transfers of value (IHT403)

Use the IHT403 with form IHT400 if the deceased had given away or 'transferred' any assets, such as cash, property or land.

From:
HM Revenue & Customs
Published
4 April 2014
Last updated
1 June 2020 — See all updates

Documents

Inheritance Tax: gifts and other transfers of value (IHT403)

Ref: IHT403

PDF, 239 KB, 8 pages

Details

Tell HMRC about any gifts the deceased made on or after 18 March 1986 by using the IHT403 with form IHT400.

Published 4 April 2014
Last updated 1 June 2020 + show all updates

  1. The 'Gifts made within the 7 years before death' section of the form has been updated, column on the form has been updated to Type of exemption or relief

  2. The title of Column A has changed to 'Value at date of death' in the ‘Gifts with reservation of benefit' and ‘Pre-owned assets’ sections of the form.

  3. The 'Gifts made within the 7 years before death' section of the form has been updated, to allow users to give authorisation details.

  4. IHT403 updated attachment replaced on the page.

  5. Added translation

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