IHTM10035 - IHT 400: Supplementary Schedules (pages 1, 4 and 5).
Source: gov.uk (2025-04-07)


Pages 1, 5 and 6 contain a number of questions about the estate. If any of the questions are answered ‘Yes’ then the relevant Schedule should be filled in and sent to us with the IHT400. The only exception to this rule is where the taxpayers deliver a ‘reduced account’ (IHTM10471 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm10471)).

The Schedules are listed below. Use the links if you want to know what is included on any of these forms or find guidance on what you should do when these forms are included with the IHT400.

Not a long-term UK resident (IHTM47000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000)) (death on or after 6 April 2025) (IHT401a)

domiciled (IHTM13000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm13000)) outside the UK (death before 6 April 2025) (IHT401)

Claim for a transfer of unused nil-rate band (IHT402) (IHTM43000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm43000))

Gifts and other transfers of value (IHT403) (IHTM14001 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm14001))

Jointly owned assets (IHT404) (IHTM15000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm15000))

Houses, land, buildings and interests in land (IHT405) (IHTM23000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm23000))

Bank and building society accounts (IHT406)(IHTM10071 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm10071))

Household and personal goods (IHT407) (IHTM21000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm21000))

Household and personal goods given to charity (IHT408)

Pensions (IHT409) (IHTM17000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm17000))

Life insurance and annuities (IHT410) (IHTM20000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm20000))

Listed stocks and shares (IHT411) (IHTM18061 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm18061))

Unlisted stocks and shares (IHT412) (IHTM18131 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm18131))

Business relief, business and partnership interests and assets (IHT413) (IHTM25131 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm25131))

Farms, farmhouses and farmland (IHT414) (IHTM24255 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm24255))

Interest in another estate (IHT415) (IHTM22000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm22000))

Debts due to the estate (IHT416) (IHTM19000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm19000))

Foreign assets (IHT417) (IHTM27000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm27000))

Assets held in trust (IHT418) (IHTM16000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm16000))

Debts owed by the deceased (IHT419) (IHTM28000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm28000))

National Heritage assets (IHT420)