Gross value of estate for Inheritance Tax
See page 14 of the notes C3(2006)
Net value of estate for Inheritance Tax
Net qualifying value of estate
For Inheritance Tax, is the estate
• an excepted estate? No
• an excepted estate with transferable nil rate band
where form IHT217 has been completed?
(for deaths on or after 6 April 2010 only) No
• an exempt and excepted estate? No Yes
• an estate where form IHT400 has been sent to No Yes
HM Revenue and Customs?
About the estate
Total tax and interest now being paid
Copy amount from either form:
• IHT400, box 119
• IHT400 Calculation, box 64
• IHT430, box 28
If there’s no tax to pay, please enter ‘0’.
Summary of amount to be paid before confirmation
For HMRC use only
Received this day the sum of
for Inheritance Tax and interest.
For Commissioners of HM Revenue and Customs
The stamp and receipt are provisional. The inventory will be examined after it has been recorded and the
amount of tax will then be adjusted if appropriate.
HMRC Inheritance Tax stamp