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Inheritance Tax Guaranteed Annuity Calculator

Work out the open market value of a guaranteed annuity for Inheritance Tax purposes.

Confirmation form (C1) 2022 — use for deaths on or after 1 January 2022

Apply for confirmation of a Scottish estate, for deaths on or after 1 January 2022.

Latest update · 7 Apr 2022: The 'Combined C1 confirmation form and C2 continuation form 2022 — use for deaths on or after 1 January 2022' has been replaced.

Confirmation continuation form

Continuation sheet for listing additional estate items on confirmation form C1.

Latest update · 7 Apr 2022: The 'Combined C1 confirmation form and C2 continuation form 2022 — use for deaths on or after 1 January 2022' has been replaced.

Corrective Account — print and post form C4

Corrective account for reporting amendments after an Inheritance Tax account has been submitted.

Latest update · 31 Jan 2025: The Corrective Account — print and post form C4 has been updated to include a section for 'Reporting a change'.

Corrective account continuation — print and post form C4(C)

Continuation sheet for corrective account C4.

Inheritance Tax — return of estate information (C5 (OUK) (2006))

Return of estate information for Scottish excepted estates where the deceased was domiciled outside the UK.

Latest update · 12 Jun 2025: Updated Inheritance Tax — return of estate information (C5 (OUK) (2006)) form to the latest version.

Domicile outside the United Kingdom

IHT100 schedule for a transferor or settlor domiciled outside the United Kingdom.

Latest update · 9 May 2025: Added Welsh translation

Long-term UK residence

IHT100 schedule for a transferor or settlor who is not a long-term UK resident.

Latest update · 24 Sep 2026: Form 'Long-term UK residence (D31a)' has been updated.

Long-term UK residence — transitional provisions

IHT100 schedule for a long-term UK resident transferor or settlor where transitional provisions apply.

Latest update · 6 Apr 2026: The 2026 version of the D31b form has been added and additional guidance about the transitional provisions has been added to 'How to fill in schedule D31b'.

Stocks and shares

IHT100 schedule listing stocks and shares included in the chargeable event.

Latest update · 12 Aug 2024: A new version of schedule D32 and information about how to complete it has been added.

Debts due to the transferor or trustees

IHT100 schedule for debts owed to the transferor or trustees.

Latest update · 12 Aug 2024: A new version of schedule D33 and information about how to complete it has been added.

Life insurance and annuities

IHT100 schedule for life insurance policies and annuities.

Latest update · 12 Aug 2024: A new version of schedule D34 and information about how to complete it has been added.

Household and personal goods

IHT100 schedule for household and personal goods.

Latest update · 12 Aug 2024: A new version of schedule D35 and information about how to complete it has been added.

Notice of Application for Decree Nisi to be made absolute or conditional order to be made final

Notice of application for a decree nisi to be made absolute or a conditional order to be made final.

Latest update · 13 Oct 2022: Uploaded new version of the D36.

Agricultural Relief

IHT100 schedule for claiming Agricultural Relief on assets held in a trust.

Latest update · 6 Apr 2026: We have updated 'Check how much relief you can claim' with guidance on changes from 6 April 2026 to relief for qualifying agricultural and business property.

Business Relief, business or partnership interests

IHT100 schedule for claiming Business Relief on business or partnership interests held in a trust.

Latest update · 19 May 2026: Welsh translation has been added.

Foreign assets

IHT100 schedule for foreign assets included in a chargeable event.

Latest update · 6 Apr 2025: A new version of form D39 has been added. Information on how to complete it has been updated.

Gifts and other transfers of value

Tell HMRC about a gift or other transfer of value made into a trust.

Latest update · 6 Apr 2026: The latest versions of the IHT100a forms in English and Welsh have been uploaded. In 'How to fill in form IHT100a': Updated section E11 with more information about paying Inheritance Tax by instalments. Updated E12 with additional information about control holdings of unlisted, traded unlisted and listed shares. Updated 'Section F: liabilities, exemptions and reliefs' with more information about available reliefs.

Report using print and post form

Tell HMRC about the ending of a qualifying interest in possession in a trust.

Latest update · 17 Apr 2026: Added Welsh translation.

Assets held in trust

Tell HMRC about a qualifying interest in possession ending because someone has died.

Latest update · 6 Apr 2026: The Assets held in trust (IHT100b (death)) and How to fill in form IHT100b (death) have been updated.

Relevant property trusts proportionate (exit) charge

Report the proportionate (exit) charge when assets leave a relevant property trust.

Latest update · 5 Jun 2026: Added Welsh translation.

Relevant property trusts principal (10 year) charge

Tell HMRC about the principal (10-year anniversary) charge on a relevant property trust.

Latest update · 2 Sep 2026: The IHT100d form has been updated with more information on how certain trust charge calculations should be completed. Cross-references between sections have also been updated.

Charges on special trusts

Report Inheritance Tax charges arising on special trusts.

Latest update · 6 Apr 2026: A new version of the IHT100e form 'Charges on special trusts' has been added and information has been added about how to complete it.

Heritage exempt property

Report the ending of conditional exemption on heritage property, including timber or underwood.

Latest update · 6 Apr 2025: A new version of the IHT100f form has been added.

Report using print and post form

Tell HMRC about assets previously held in an '18 to 25' trust.

Latest update · 1 May 2026: Welsh translation added.

Inheritance Tax: alternatively secured or unsecured pension fund - return of information

Return of information for alternatively secured or unsecured pension funds.

Application for an Inheritance Tax reference following a chargeable event (IHT122) using a print and post form

Apply for an Inheritance Tax reference number after a chargeable lifetime event.

Latest update · 6 Apr 2025: The IHT122 forms in English and Welsh have been updated.

Inheritance Tax — return of estate information

Return of estate information where the deceased was domiciled abroad with limited UK assets.

Latest update · 6 Apr 2025: The 'Inheritance Tax — return of estate information (IHT207 (2006))' and ‘Notes to help you fill in form IHT207 (IHT208(2006))’ have been updated.

Inheritance Tax: claim to transfer unused Inheritance Tax nil rate band

Claim to transfer unused nil rate band alongside a return of estate information.

Latest update · 14 Apr 2023: Added an address for where you should send form IHT216 on the page. Updated form IHT216 to better explain its purpose and clarify technical details. Form boxes have been removed and adjusted to reflect this change. Added a new note about how residence nil rate band (RNRB) affects Inheritance Tax.

Inheritance Tax: application for a clearance certificate

Apply for a clearance certificate confirming all Inheritance Tax has been paid.

Latest update · 26 May 2020: We have updated form IHT30 and added a new return address.

Inheritance Tax: claim for relief — loss on sale of shares

Claim relief when quoted shares are sold at a loss within 12 months of the death.

Latest update · 11 Nov 2022: Form IHT35 has been updated to include investments which do not qualify for Claim for Relief.

Inheritance Tax: claim for relief — loss on sale of land

Claim relief when land or buildings are sold at a loss within 4 years of the death.

Latest update · 21 May 2026: Form IHT38 has been updated.

Complete your Inheritance Tax account

The full Inheritance Tax account, submitted with its supporting schedules when an estate is not excepted.

Latest update · 22 May 2026: An updated version of 'Complete your Inheritance Tax account (IHT400)' has been added.

Inheritance Tax account calculation

Work out the Inheritance Tax due on the estate, submitted alongside the IHT400.

Latest update · 3 Sep 2026: An updated version of the 'Inheritance Tax account calculation (IHT400 calculation)' has been added.

Inheritance Tax — domicile outside the United Kingdom

IHT400 schedule where the deceased was domiciled outside the United Kingdom.

Latest update · 16 May 2025: Welsh translation added.

Inheritance Tax — long-term United Kingdom (UK) residence

IHT400 schedule for determining the deceased's long-term UK residence status.

Claim to transfer unused nil rate band

Claim to transfer the unused nil rate band from a late spouse or civil partner.

Latest update · 6 Apr 2025: The IHT402 form has been updated for the 2025 to 2026 tax year.

Inheritance Tax: gifts and other transfers of value

IHT400 schedule for gifts and other transfers of value made in the 7 years before death.

Latest update · 22 Jun 2026: 'Inheritance Tax: gifts and other transfers of value (IHT403)' has been updated to correct a wording issue at question 12 of the form.

Inheritance Tax: jointly owned assets

IHT400 schedule for jointly owned assets and the deceased's share of them.

Latest update · 18 Sep 2026: Schedule IHT404 has been updated to make it clearer where to enter spouse and charity exemption amounts.

Tell HMRC about houses, land, buildings and interest in land for Inheritance Tax

IHT400 schedule for houses, land, buildings and interests in land.

Latest update · 21 Apr 2026: A new version of form IHT405 has been added.

Inheritance Tax: bank and building society accounts

IHT400 schedule for bank, building society and NS&I accounts.

Latest update · 3 Aug 2023: An updated Welsh version of the IHT406 form has been uploaded

Inheritance Tax: household and personal goods

IHT400 schedule for household and personal goods, including valuables and vehicles.

Latest update · 27 Jul 2018: The English and Welsh versions of form IHT407 have been updated with new guidance notes on professional valuation requirement.

Inheritance Tax — household and personal goods donated to charity

IHT400 schedule where household and personal goods are donated to charity.

Latest update · 9 Aug 2024: The IHT408 form has been updated to reflect 1 April 2023 guidance on qualifying charities.

Inheritance Tax: pensions

IHT400 schedule for pensions, including death benefits and alternatively secured funds.

Latest update · 28 Sep 2023: Box 21 on the form has been updated and now asks you to 'provide details of the transfer or the changes made to the benefits on page 16 of IHT400'.

Inheritance Tax: life assurance and annuities

IHT400 schedule for life assurance policies, investment bonds and annuities.

Latest update · 25 Jun 2026: An updated version of Inheritance Tax: life assurance and annuities (IHT410) has been added.

Listed stocks and shares

IHT400 schedule for listed stocks, shares and securities.

Latest update · 23 Dec 2022: The '£0.00' figures for ‘Total value of stock at date of death’ in sections 1 and 2, have been removed.

Inheritance Tax: unlisted stocks and shares and control holdings

IHT400 schedule for unlisted stocks and shares and control holdings.

Inheritance Tax: business and partnership interests and assets

IHT400 schedule for business interests and assets where Business Relief is claimed.

Latest update · 6 Apr 2026: The IHT413 form has been updated.

Inheritance Tax — Agricultural Relief

IHT400 schedule for claiming Agricultural Relief on farmland, farm buildings and other agricultural property.

Latest update · 6 Apr 2026: An updated version of the 'Inheritance Tax: Agricultural Relief (IHT414)' form has been added in both English and Welsh.

Inheritance Tax: interest in another estate

IHT400 schedule for an interest in another estate that was still being administered.

Latest update · 8 May 2018: A new English version of IHT415 from has been added.

Inheritance Tax: debts due to the estate

IHT400 schedule for debts owed to the estate, including loans and director's loan accounts.

Inheritance Tax: foreign assets

IHT400 schedule for the deceased's foreign houses, land, businesses and other assets.

Latest update · 11 Feb 2026: The Welsh version of IHT417 form has been updated.

Assets held in trust

IHT400 schedule for the deceased's interests in assets held in trust.

Inheritance Tax: debts owed by the deceased

IHT400 schedule for debts owed by the deceased, including loans and credit agreements.

Latest update · 8 May 2018: A new English version of IHT419 from has been added.

Inheritance Tax: National Heritage assets, conditional exemption and maintenance funds

IHT400 schedule for National Heritage assets, conditional exemption and maintenance funds.

Apply for an Inheritance Tax reference

Apply online for an Inheritance Tax reference number before submitting an IHT400 or IHT100.

Latest update · 5 Jun 2026: The form 'Apply for an Inheritance Tax reference (IHT422)' has been updated.

Direct Payment Schemes for Inheritance Tax

Ask a bank or building society to pay Inheritance Tax directly from the deceased's account.

Latest update · 24 Feb 2025: The form IHT423 in English and Welsh has been updated.

Inheritance Tax — reduced rate of Inheritance Tax

Claim the reduced 36% rate of Inheritance Tax where 10% or more of the estate is left to charity.

Latest update · 10 Sep 2024: An updated version of the IHT430 form has been added.

Claim the residence nil rate band

Claim the residence nil rate band on a home passed to direct descendants.

Latest update · 6 Apr 2025: An updated version of form IHT435 has been added.

Claim to transfer any unused residence nil rate band

Claim to transfer any unused residence nil rate band from a late spouse or civil partner.

Latest update · 30 Aug 2022: Information about when you must send the IHT436 form to us by has been added.

Claim to transfer unused relief allowance for agricultural property or business property

Claim to transfer unused 100% relief allowance for agricultural or business property from a late spouse or civil partner.

Latest update · 8 Apr 2026: Added translation

Inheritance Tax: election for Inheritance Tax to apply to asset previously owned

Elect for Inheritance Tax to apply to a previously owned asset instead of the income tax charge.

Latest update · 28 Oct 2021: Added a new address to send the election form to once completed.

Grant of Double Probate Form / Grant of Administration de bonis non

Claim form (Probate)

Claim form for contentious probate claims.

Latest update · 9 Feb 2021: Statement of truth amended.

Notice of issue (probate claim)

Notice of issue recording service details for a probate claim.

Acknowledgment of service (probate claim)

Acknowledge service of a probate claim.

Apply for power of attorney (will)

Apply for a grant where attorneys act for a person entitled under a will.

Apply for power of attorney (intestate)

Apply for a grant where attorneys act for a person entitled on intestacy.

Latest update · 17 May 2022: Uploaded new versions of PA12 in English and Welsh.

Report a will is lost to support a probate application

Explain a lost or missing will in support of a probate application.

Medical certificate (probate)

Medical certificate confirming a person's incapacity in support of a probate application.

Give up your right as an executor

Renounce your right to act as an executor of a will.

Latest update · 10 Dec 2024: Updated the Welsh form.

Give up your right as an administrator

Renounce your right to apply as an administrator on intestacy.

Give up your right as an executor (probate practitioners)

Renunciation of executor rights, submitted by probate practitioners.

Pre-lodgement enquiry form

Pre-lodgement enquiry for practitioners dealing with complex estates before applying for a grant.

Latest update · 4 Sep 2024: Added a Welsh landing page.

Foreign death certificate application form

Apply for a grant with a foreign death certificate not translated by a licensed company.

Latest update · 2 Jun 2021: Replaced form and added Welsh version of form.

Probate practitioners

Practitioner application for letters of administration where there is no will.

Latest update · 27 Feb 2025: Added an address in the guidance for probate practitioners to send their completed form and supporting documents to.

Probate practitioners only

Practitioner application for a grant of probate where the deceased left a will.

Apply to stop a grant of probate application by post

Enter a caveat to stop a grant of probate being issued.

Latest update · 13 Jul 2026: Updated the fee.

Application to extend a caveat on a grant of representation

Extend a caveat on a grant of representation for a further six months.

Latest update · 13 Jul 2026: Amended fee under How to apply to extend a caveat on a grant of representation application - English and Welsh versions - to reflect new fee change. Updated fee in form.

64-8 Authorising your agent

Authorise HMRC to deal with your accountant, tax agent or adviser on your behalf.

Statement of income from estates

Statement of income from an estate, given to beneficiaries for their own tax returns.

Latest update · 6 Apr 2026: Form R185 (Estate Income) has been updated for tax year 2026 to 2027. The form for previous tax years is also available up to and including 5 April 2026.

Statement of income from trust

Statement of income from a trust, given to beneficiaries for their own tax returns.

Latest update · 21 Aug 2026: The 'Other overseas income and gains' section of the 'Statement of income from trust' form has been updated.

Self Assessment tax return

The main Self Assessment tax return for individuals.

Latest update · 6 Apr 2026: The SA100 tax return (2026) form and notes to support completion have been added.

Trust and Estate Tax Return (2025)

The annual Trust and Estate Tax Return for trustees and personal representatives.

Trust and Estate Trade (2025)

SA900 supplementary pages for trade income of a trust or estate.

Trust and Estate Partnership (2025)

SA900 supplementary pages for a trust or estate's partnership income.

Trust and estate UK property (2025)

SA900 supplementary pages for UK property income of a trust or estate.

Trust and Estate Foreign (2025)

SA900 supplementary pages for foreign income of a trust or estate.

Trust and estate capital gains (2025)

SA900 supplementary pages for a trust or estate's capital gains.

Trust and Estate Non-residence (2025)

SA900 supplementary pages for the non-residence status of a trust or estate.

Trust and Estate Charities (2025)

SA900 supplementary pages for charitable trusts claiming exemption.

Latest update · 6 Apr 2026: The Trust and Estate Charities (SA907) form and notes for tax year 2025 to 2026 have been added and the versions for tax year 2021 to 2022 have been removed.

Estate Pension Charges etc (2025)

SA900 supplementary pages for estate pension charges.

LPA for financial decisions

Make and register a lasting power of attorney for property and financial affairs.

LPA for health and care decisions

Make and register a lasting power of attorney for health and welfare decisions.

Form to notify people

Notify the 'people to be told' that an application to register an LPA has been made.

LPA and EPA fees

Apply for a reduction or exemption of the fee to register an LPA or EPA.

Latest update · 20 Apr 2026: The LPA120 form has updated Hardship guidance.

LPA form continuation sheets

Continuation sheets for extra attorneys, replacement attorneys, preferences and instructions.

Find out if someone has a registered attorney or deputy

Search the OPG registers to find out if someone has a registered attorney or deputy.

Latest update · 1 Sep 2025: OPG100 and GS4 contact emails updated.

Deputy report form for property and financial decisions: general supervision (print version)

Annual deputy report on property and financial decisions under general supervision.

Deputy report form for property and financial decisions: minimal or first year general supervision under £21,000 (print version)

Annual deputy report for minimal or first-year general supervision where assets are under £21,000.

Deputy report form: health and welfare decisions (print version)

Annual deputy report covering health and welfare decisions.

Latest update · 6 Jan 2026: The contents of OPG104a Filling in your deputy report form: Health and welfare decisions have been reviewed and updated

Professional deputy costs insert (print version)

Costs insert completed by professional deputies alongside the annual deputy report.

Deprivation of liberty application form - For urgent consideration

Urgent application to authorise a deprivation of liberty where the case needs immediate consideration.

Deprivation of liberty - Declaration of exceptional urgency

Declaration of exceptional urgency supporting an urgent deprivation of liberty application.

Deprivation of liberty Certificate of service non service Certificate of notification non notification

Certify service or notification (or non-service / non-notification) in deprivation of liberty proceedings.

Acknowledgment of service / notification

Acknowledge service or notification in deprivation of liberty proceedings.

Latest update · 13 Aug 2024: New version of form added

Application form

Start most Court of Protection applications, including applications to appoint a deputy.

Application notice for applications to be joined as a party

Application notice to be joined as a party to existing Court of Protection proceedings.

Special undertaking by trustees

Special undertaking given by trustees to the Court of Protection.

Proceedings about you in the Court of Protection

Notifies the person the proceedings are about that an application has been made concerning them.

Notification form and acknowledgment of notification from the person to whom the application relates

Notify the person a property and affairs deputyship application relates to, with their acknowledgment.

Notice that an application form has been issued

Notice that a Court of Protection application has been issued, used to notify interested parties.

Latest update · 7 May 2020: Amended signature box to allow typed text.

Notification form and acknowledgment of notification from persons with an interest in the application

Notify people with an interest in a property and affairs deputyship application, with their acknowledgment.

Annex A - Supporting information for property and affairs applications

Annex A supporting information for property and affairs applications, filed with form COP1.

Supporting information form

Annex B supporting information for personal welfare applications, filed with form COP1.

Annex C - Supporting information for statutory will, codicil, gift(s), deed of variation or settlement of property

Annex C supporting information for statutory will, codicil, gift, deed of variation or settlement applications.

Annex D - Supporting information for applications to appoint or discharge a trustee

Annex D supporting information for applications to appoint or discharge a trustee.

Annex E - Supporting information for an application by existing deputy or attorney

Annex E supporting information for applications by an existing deputy or attorney.

Annex F - Supporting information relating to validity or operation of enduring power of attorney (EPA) or lasting power of attorney (LPA)

Annex F supporting information about the validity or operation of an EPA or LPA.

Certificate of Notification / Non-Notification of the person to whom the proceedings relate

Certify that the person the proceedings relate to has (or has not) been notified.

Latest update · 7 May 2020: Amended the signature box to allow typed text.

Certificate of Service / Non-Service Notification / Non-Notification

Certify service or notification of other parties in Court of Protection proceedings.

Latest update · 7 May 2020: Amended signature box to allow typed text.

Certificate of Suitability of Litigation Friend

Certificate confirming a proposed litigation friend's suitability to act.

Witness Statement

Witness statement in support of a Court of Protection application.

Assessment of capacity

Assessment of capacity, completed by a medical or other qualified practitioner.

Notice of change of solicitor

Notify the court and other parties of a change of solicitor in Court of Protection proceedings.

Latest update · 5 Aug 2024: Added a Welsh version of the form.

Deputy's declaration

Deputy's declaration setting out the proposed deputy's suitability and undertakings.

Apply for help with Court of Protection fees

Apply for help with Court of Protection fees on behalf of the person the application is about.

Acknowledgment of Service / Notification

Acknowledge service or notification of a Court of Protection application.

Latest update · 7 May 2020: Amended so the signature box can accept typed name.

Application to object to the registration of a Lasting Power of Attorney

Object to the registration of a lasting power of attorney.

Application notice

Application notice for interim orders and directions within existing proceedings.

Deceased joint proprietor

Remove a deceased joint proprietor's name from the register of a property title.

Latest update · 17 Feb 2025: The form has been amended as a result of a changes to the addresses that citizen and business customers send their applications to HM Land Registry.

Enter a restriction: registration

Apply to enter a restriction on a registered title, including trust and probate restrictions.

Registered title(s): whole transfer

Transfer the whole of one or more registered property titles.

Latest update · 23 Jan 2024: Updated: Registered title(s): whole transfer (TR1) attachments

Application form

Apply for help with court and tribunal fees if you're on a low income or receiving certain benefits.

Latest update · 19 Jan 2026: Removed the EX160A guidance and the EX160C fee remission calculator and moved them to their own landing pages.

Appointing a representative