Schedule IHT408 - Charity exemption for inherited household and personal goods

Sep 19, 2026

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Schedule IHT408 sets out when beneficiaries who have inherited the deceased’s household and personal goods should use the form to donate items to a qualifying charity and claim a charity exemption against the estate. It explains key eligibility conditions, including requirements for UK registered charities from 1 April 2023 and limits on use when goods pass to charity under the will. It also covers supporting proof, signatures, and declarations, plus item-by-item reporting of donated goods and their values.

LanguageEnglish

CategoryForms

FormatPDF

Pages2

Reading Time1 min

AccessFree to download

When to use this form

Additional requirements

Qualifying charities

If you need help

Your rights and obligations

Declaration and sign-off

Schedule of items

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 From 1 April 2023 a qualifying charity is one that meets the following conditions: • if it is established for charitable purposes • it is a UK registered charity from 1 April onwards for IHT purposes • its managers are fit and proper persons to be managers of the charity If you need 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](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 HMRC Charter explains what you can expect from us and what we expect from you. For more information, go to [www.gov.uk/government/publications/hmrc-charter](www.gov.uk/government/publications/hmrc-charter) | Declaration
I/We, the undersigned, are entitled to the above named deceased’s household and personal goods under their will/ intestacy. The deceased’s will/intestacy is varied, so that: | | I/We intend that the provisions of section 142(1) Inheritance Tax Act 1984 and section 62(6) Taxation of Chargeable Gains Act 1992 shall apply to this variation.
First person
Full name

Signature

Date DD MM YYYY
| | --- | --- | --- | | • all the household and personal goods go to the charity or charities shown below
• only those household and personal goods shown in the schedule overleaf go to the charity or charities shown below | | | | 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 05/24 | | | | --- | --- | Schedule of items Describe any specific items given to charity. For example, dining table and 4 chairs. Otherwise, you may include amore general description, for example, clothing, kitchen implements, boxes of ornaments. | Description of items | Name of charity | Value of the items
£ | | --- | --- | --- | | | | | | | | £ | Include this amount on form IHT400, at box 92

FAQs

When should beneficiaries fill in Schedule IHT408?

Fill it in when the beneficiaries who inherited the deceased’s household and personal goods wish to donate some or all of them to a qualifying charity and deduct charity exemption against the value of the estate.

When must proof of receipt be sent with this form?

If the deceased died on or after 6 April 2012, send proof with this form confirming the charity has received the goods being passed to it.

What qualifies as a qualifying charity for IHT purposes from 1 April 2023?

A qualifying charity must be established for charitable purposes, be a UK registered charity from 1 April onwards for IHT purposes, and have managers who are fit and proper persons to manage the charity.

Sep 19, 2026

Upload by Skyler