Form guide
Form IHT436IHT436
Claims the unused residence allowance from a late spouse, for a home left to children.
United KingdomPropertyHMRC
Updated by HMRC on August 30, 2022
Version last read from the agency on September 28, 2026
Get the current form from HMRC
DocuGrip is independent and is not affiliated with, endorsed by or acting for any government agency. We do not host this PDF. Agencies revise their forms, and a copied file quietly becomes the wrong file — this link always gives you the version the agency is handing out today.
Tools for this document
Fill it in without uploading anything
Download today's version
Open the agency page and save the PDF. Editions change, and the agency page always has the current one.
Fill it in here
Drop the PDF into the form filler. The document is never transmitted and nothing is uploaded.
Sign it and meet the upload limit
Add your signature, then compress the file if the portal you are filing to caps the size.
Related documents
All forms- Form SA105SA105The UK property pages — rental income from land and buildings.
- Form IHT405IHT405Declares the houses, land and buildings in the estate, with their valuations.
- Form C1C1The Scottish confirmation application — the equivalent of probate north of the border.
- Form SA102SA102The employment pages of a Self Assessment return — one set per job.
- Form SA103SSA103SThe short self-employment pages, for a sole trader with straightforward turnover.
- Form SA106SA106The foreign pages — income and gains from outside the UK.