HMRC Inheritance Tax: other inheritance tax forms

The following inheritance tax forms are available to download

Important note

All the forms and notes are in Portable Document Format (PDF). If you have Adobe Reader 7 (or later) installed on your computer, you will be able to view, complete and print the forms. You will not be able to save the completed form.

To save copies of the completed forms to your hard disk, you will need to purchase the full version of Adobe Acrobat 7 standard (or later) from Adobe and install it on your computer.

If you require this material in print, large print or Braille please contact the Probate and Inheritance Tax Helpline.

Grossing up

Where an estate is partly exempt from inheritance tax but there is still some tax to pay, it is necessary to ‘gross up’ any legacies that are paid free of tax. The calculator below will work out the chargeable estate for you. Following the introduction of transferable nil rate bands between spouses, it is now necessary for you to enter the amount of nil rate band manually. If you need to know what the nil rate band is, you can look it up on our nil rate bands tables.

Transfer of unused nil rate band

This version of the calculator will also allow you to gross up the estate where there is a transfer of unused nil rate band. You should manually enter the total amount of nil rate band and transferable nil rate band.

Guaranteed annuities

If the deceased was receiving payments under an annuity and payments are guaranteed for a period after the death, the right to receive these payments is an asset of the estate. The calculator below will work out an estimate of the open market value of this right.