Household and personal goods
donated to charity
Schedule
IHT408
When to use this form
Fill in this form if the people who have inherited the
deceased’s household and personal goods:
• wish to donate some or all of them to a qualifying charity
• wish to deduct charity exemption against the value of
the estate
If you fill in this form you will not have to submit a formal
Instrument of Variation (IOV) to deduct charity exemption for
any household and personal goods given to charity by
the beneficiaries.
You should not fill in this form to deduct charity exemption
for any household and personal goods that pass to charity
under the deceased’s will.
Additional requirements
If the deceased died on or after 6 April 2012, you must send
proof with this form that the charity has received the goods
being passed to it.
All the people who have inherited the household and
personal goods must sign this form.
Qualifying charities
A qualifying charity is one that:
• is established in the European Union or other
specified country
• meets the English law definition of a charity
• has managers who are fit and proper persons to be
managers of the charity
• is regulated in the country of establishment, if that is a
requirement in that country
Name of deceased
Date of death DD MM YYYY
Inheritance Tax reference number (if known)
Help
Please read the IHT400, ‘Notes’ before filling in this form.
For more information or help, or another copy of this form:
• go to www.gov.uk/inheritance-tax
• phone our helpline on 0300 123 1072 – if calling from
outside the UK, phone +44 300 123 1072
Your rights and obligations
‘Your Charter’ explains what you can expect from us and
what we expect from you. For more information go to
www.gov.uk/hmrc/your-charter
Declaration �
I/We intend that the provisions of section 142(1)
Inheritance Tax Act 1984 and section 62(6) Taxation of
I/We, the undersigned, are entitled to the above named
Chargeable Gains Act 1992 shall apply to this variation.
deceased’s household and personal goods under their will/
intestacy. The deceased’s will/intestacy is varied, so that:
First person
• all the household and personal goods
go to the charity or charities shown below
Full name
• only those household and personal goods
shown in the schedule overleaf go to the
charity or charities shown below Signature
Date DD MM YYYY
Full name of charity or charities, country of establishment
and HM Revenue and Customs reference number of the
charity, if available.
IHT408 Page 1 HMRC 09/15
