Inheritance Tax

Inheritance tax is a tax which is due on your estate after your death. Your estate is: everything owned in your name; the share of anything owned jointly; gifts from which you keep back some benefit (eg: a house still lived in), although given to someone else; assets held in trust from which you get some personal benefit.

Main forms:
Inheritance tax forms for excepted estates
Inheritance tax return form IHT200, supplementary pages and notes
Inventory form C1, form C5 and notes (Scotland only)
Inheritance tax account for a lifetime chargeable event - IHT100 and notes
Election for Inheritance tax to apply to asset previously owned, IHT500 and notes

Inland Revenue Link