Form

Inheritance Tax: reduced rate of Inheritance Tax (IHT430)

Use the IHT430 schedule with form IHT400 if you wish to pay the reduced rate of Inheritance Tax or to opt out of paying the reduced rate of Inheritance Tax.

• From: HM Revenue & Customs
• Published: 4 April 2014
• Last updated: 8 May 2018 — See all updates

Documents

Inheritance Tax: reduced rate of Inheritance Tax (IHT430)

Ref: IHT430

PDF, 679 KB, 4 pages

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Details

Fill in this form if:

• the deceased died on or after 6 April 2012
• at least 10% of the person’s net estate is left to a qualifying charity
• you want to pay the reduced rate of Inheritance Tax
• you want to elect to merge components of the estate
• you want to opt out of the reduced rate of Inheritance Tax

Email HMRC to ask for this form in Welsh (Cymraeg).

Published 4 April 2014
Last updated 8 May 2018 + show all updates

1. 8 May 2018

   A new English version of IHT430 form has been added.

2. 6 April 2018

   The 2018 to 2019 form has been added to the page.

3. 4 April 2014

   First published.