Inheritance Tax

Form IHT409: telling HMRC about pensions

What form IHT409 asks, box by box, how to get the figures from pension schemes, and what changes for deaths on or after 6 April 2027. Checked Oct 2026.

Form IHT410: telling HMRC about life assurance and annuities

How to fill in form IHT410 for life insurance, trust policies, joint policies and annuities, with worked examples and the mistakes HMRC sees most often.

Form AS1: transferring a property to a beneficiary with an assent

How executors use form AS1 to assent a house to a beneficiary: AS1 or AS3, what HM Land Registry needs, the fee, mortgages, joint owners and timings.

Form IHT417: telling HMRC about foreign assets

How to fill in form IHT417 for deaths from 6 April 2025: who needs it, the exchange rate HMRC expects, double taxation relief and a worked example.

Attendance Allowance after death: what happens to payments and overpayments

Attendance Allowance is usually paid four-weekly in arrears. What that means for the final payment, overpayments and Carer's Allowance after a death.

Inheritance tax forms: which ones you need

This page sorts the HMRC forms into the ones you need and the ones you can ignore.

Form IHT402: claiming a transfer of unused nil rate band

This page covers what form IHT402 does, who completes it, what it asks for, and how £650,000 affects excepted estates.

Form IHT406: telling HMRC about bank and building society accounts

This page covers what form IHT406 is, who completes it, what it asks for, and how it fits with form IHT400.

Form IHT419: debts owed by the deceased

This page covers what form IHT419 is, who fills it in, and what it asks for.

Form IHT423: paying Inheritance Tax from the deceased's bank account

This page covers what form IHT423 does, who needs it, the four steps in the scheme, and how it fits with the other inheritance tax forms.

Form IHT436: claiming a transferable residence nil rate band

This page covers what form IHT436 claims, who qualifies, and when to send it.

Form IHT400: the Inheritance Tax account, and how to fill it in

This page covers when form IHT400 is needed, what it asks for, its schedules and the deadlines.

Form IHT405: telling HMRC about houses, land and buildings

This page covers what form IHT405 is, who completes it, what it asks for, and how it sits with the other inheritance tax forms.

Form IHT407: telling HMRC about household and personal goods

This page covers what form IHT407 is for, who fills it in, what it asks about, and where goods left to charity go.

Form IHT435: claiming the residence nil rate band

This page covers form IHT435: who needs it, the GOV.UK conditions, downsizing and the £2 million taper.

Form IHT205: what it was, and what replaced it

This page covers what form IHT205 is, when it still applies, and what you do instead for a later death.

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