tag:www.gov.uk,2005:/search/servicesServices2025-07-08T16:11:37+01:00HM Governmenttag:www.gov.uk,2005:/government/publications/inheritance-tax-inheritance-tax-account-iht4002025-07-08T16:11:37+01:00Inheritance Tax account (IHT400)Apply for probate or confirmation if there's Inheritance Tax to pay, or if the deceased's estate does not qualify as an 'excepted estate'.tag:www.gov.uk,2005:/government/publications/income-tax-notice-of-transfer-of-surplus-income-tax-allowances-575t2025-07-02T15:07:15+01:00Ask HMRC to transfer surplus Income Tax allowancesAsk HMRC to transfer any unused Married Couple's Allowance or Blind Person's Allowance to your spouse or civil partner using form 575(T).tag:www.gov.uk,2005:/government/publications/tell-hmrc-about-the-end-of-a-qualifying-interest-in-possession-because-someone-has-died-iht100b-death2025-06-25T13:54:52+01:00Tell HMRC about the end of a qualifying interest in possession because someone has died (IHT100b (death))Use this form to tell us that a beneficiary's qualifying interest in possession in a trust has come to an end due to their death and Inheritance Tax is due.tag:www.gov.uk,2005:/government/publications/inheritance-tax-return-of-estate-information-c5-ouk-20062025-06-12T09:24:09+01:00Inheritance Tax: return of estate information (C5 (OUK) (2006))Use form C5 (OUK) with form C1 confirmation if the deceased’s estate is an ‘excepted estate’ and the person died on or after 1 September 2006.tag:www.gov.uk,2005:/government/publications/self-assessment-partnership-full-sa104f2025-06-11T11:12:51+01:00Self Assessment: Partnership (full) (SA104F)Use supplementary pages SA104F to record full partnership income on your SA100 tax return.tag:www.gov.uk,2005:/government/publications/inheritance-tax-termination-of-an-interest-in-possession-iht100b2025-06-11T09:40:26+01:00Tell HMRC about the end of a qualifying interest in possession (IHT100b)Report a beneficiary's qualifying interest in possession in a trust has come to an end and Inheritance Tax is due using form IHT100b.tag:www.gov.uk,2005:/government/publications/inheritance-tax-gifts-and-other-transfers-of-value-iht100a2025-05-30T10:29:17+01:00Tell HMRC about a gift or other transfers of value in a trust (IHT100a)Use this form to tell us that Inheritance Tax is due on a gift or other transfer of value.tag:www.gov.uk,2005:/government/publications/inheritance-tax-long-term-united-kingdom-uk-residence-iht401a2025-05-27T10:06:49+01:00Inheritance Tax: long-term United Kingdom (UK) residence (IHT401a)Use form IHT401a with form IHT400 if the deceased was not a long-term UK resident.tag:www.gov.uk,2005:/government/publications/inheritance-tax-domicile-outside-the-united-kingdom-iht4012025-05-16T10:01:52+01:00Inheritance Tax: domicile outside the United Kingdom (IHT401)Use form IHT401 with form IHT400 if the deceased had their permanent home outside the UK when they died.tag:www.gov.uk,2005:/government/publications/inheritance-tax-charges-on-special-trusts-iht100e2025-05-14T11:00:05+01:00Tell HMRC about any charges on special trusts (IHT100e)Use this form to tell us that Inheritance Tax is due on assets that have stopped being held in special trusts.tag:www.gov.uk,2005:/government/publications/inheritance-tax-domicile-outside-the-united-kingdom-d312025-05-09T08:54:03+01:00Tell HMRC about a transferor or settlor who is domiciled outside of the UK (D31)Use this form to tell HMRC about a transferor or settlor that has their permanent home in a foreign country (domiciled outside of the UK).tag:www.gov.uk,2005:/government/publications/tell-hmrc-about-a-transferor-or-settlor-who-is-not-a-long-term-uk-resident-d31a2025-05-09T08:53:59+01:00Tell HMRC about a transferor or settlor who is not a long-term UK resident (D31a)Use this form to tell HMRC about a transferor or settlor who is not a long-term UK resident. This form is for chargeable events on or after 6 April 2025.tag:www.gov.uk,2005:/government/publications/tell-hmrc-about-a-transferor-or-settlor-who-is-a-long-term-uk-resident-when-transitional-provisions-apply-d31b2025-05-09T08:53:55+01:00Tell HMRC about a transferor or settlor who is a long-term UK resident, when transitional provisions apply (D31b)Use this form to tell HMRC about a transferor or settlor who is a long-term UK resident, but transitional provisions apply. This form is for chargeable events on or after 6 April 2025.tag:www.gov.uk,2005:/government/publications/pa7env-envelope-label-for-storing-your-will-or-codicil2025-04-23T15:19:48+01:00Envelope label for storing your will or codicil: Form PA7ENVComplete this label and attach it to the envelope containing your last will and testament when you send it to HMCTS to be stored.tag:www.gov.uk,2005:/government/publications/inheritance-tax-assets-ceasing-to-be-held-on-discretionary-trusts-proportionate-charge-iht100c2025-04-16T16:10:48+01:00Tell HMRC about an exit charge on assets in a trust (IHT100c)Use this form to tell us that Inheritance Tax is due on an exit from a trust.tag:www.gov.uk,2005:/government/publications/self-assessment-estate-pension-charges-etc-sa9232025-04-07T12:57:27+01:00Self Assessment: Estate Pension Charges etc (SA923)Use supplementary pages SA923 to record pension scheme payments to the estate on the SA900 Trust and Estate Tax Return.tag:www.gov.uk,2005:/government/publications/inheritance-tax-non-interest-in-possession-settlements-principal-charge-ten-year-anniversary-iht100d2025-04-06T00:30:11+01:00Tell HMRC that Inheritance Tax is due on the 10 year anniversary of a trust (IHT100d)Use this form to tell us about the assets in the trust on the 10 year anniversary.tag:www.gov.uk,2005:/government/publications/inheritance-tax-assets-held-in-trust-iht4182025-04-06T00:30:11+01:00Tell HMRC about assets held in trust (IHT418)Use this form with form IHT400 if the deceased had a right to benefit from a trust.tag:www.gov.uk,2005:/government/publications/tell-hmrc-about-assets-previously-held-in-an-18-to-25-trust-iht100h2025-04-06T00:30:11+01:00Tell HMRC about assets previously held in an '18 to 25' trust (IHT100h)Report Inheritance Tax due on assets that have stopped being held in an '18 to 25' trust using form IHT100h. tag:www.gov.uk,2005:/government/publications/self-assessment-employment-sa1022025-04-06T00:30:10+01:00Self Assessment: Employment (SA102)Use supplementary pages SA102 to record employment income on your SA100 Tax Return.