Form guide
Form IHT402IHT402
Transfers a late spouse's unused inheritance tax allowance to the surviving partner.
United KingdomLegalHMRC
Updated by HMRC on April 6, 2025
Version last read from the agency on September 28, 2026
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Related documents
All forms- Form IHT403IHT403Lists the gifts the deceased made in the seven years before death.
- Form IHT406IHT406Declares the bank and building society accounts held by the deceased.
- Form IHT407IHT407Declares household contents and personal belongings — furniture, jewellery, a car.
- Form IHT409IHT409Declares pensions and any death benefits payable from them.
- Form IHT422IHT422Gets the inheritance tax reference number you need before you can pay the tax.
- Form C1C1The Scottish confirmation application — the equivalent of probate north of the border.