How to fill in form IHT408: household and personal goods donated to charity
IHT408 lets the people who inherited a deceased's household and personal goods pass some or all of them to a UK charity and claim inheritance tax exemption on their value — without the cost or delay of a formal deed of variation.
It only works for goods that passed to the beneficiaries themselves, not goods the will already left to charity, and every beneficiary who inherited the goods must sign.
This walkthrough covers the declaration, who needs to sign, what counts as a qualifying charity, the proof of donation HMRC expects, and how to complete the schedule of items.
United Kingdom·Informational, not legal or financial advice·Verified against GOV.UK, 2026
This walkthrough takes IHT408 field by field, in plain English. The form itself is short — the real work is getting every beneficiary who inherited the goods to sign, and getting a receipt from the charity.
Only for goods the will didn't already leave to charity
IHT408 is for household and personal goods that beneficiaries inherited and then chose to pass on to charity themselves — it is not the route for goods the will already left directly to a charity.
Goods gifted to charity under the will already qualify for the ordinary charity exemption without this form at all.
Using IHT408 for the wrong category, or forgetting that every beneficiary who inherited the goods must sign the declaration (not just the executor), are the two most common reasons a claim stalls.
The form, in summary
Valoren
IHT408·2 pages·14 fields guided
With Valoren30 minutes
Without Valoren1–2 hours
getting every beneficiary to sign, and a receipt from the charity, takes longer than filling in the boxes
Deadline
6 monthsinterest starts; filed with IHT400
Who Files
Beneficiarieseveryone who inherited the goods, together
IHT408 lets the people who inherited a deceased's household and personal goods — under the will or under intestacy — redirect some or all of those goods to a qualifying UK charity, and claim charity exemption against the value of the estate.
It works by invoking IHTA 1984 s.142(1) directly on the form: the beneficiaries' redirection is treated, for inheritance tax purposes, as if the deceased's own will or intestacy had left the goods to the charity. The same s.62(6) TCGA 1992 mechanism reads the gift back for capital gains tax. This is the same statutory route a formal deed of variation uses — IHT408 lets HMRC accept it in form format for chattels, without the cost of a solicitor-drawn deed.
It only applies to goods that passed to individual beneficiaries who then chose to give them to charity. Goods the will left directly to a charity already qualify for the ordinary charity exemption and should not be reported on this form. If the death occurred on or after 6 April 2012, proof that the charity actually received the goods must be sent with the form.
·Who Files — Every person who inherited the household and personal goods under the deceased's will or under intestacy — all of them must sign the declaration
·2 pages · 14 fields guided
·Draws from your Estate File — Asset Inventory, Legal Instruments, People, Authority & Contacts
Section01
§11
Section 1
What IHT408 is for — and when you don't need it
IHT408 exists for one specific moment: the goods have already passed to individual beneficiaries under the will or intestacy, and those beneficiaries — not the deceased — decide to give some or all of them to charity.
01
The two things IHT408 does at once
It lets beneficiaries formally donate inherited household and personal goods to a UK charity, and — in the same step — claim inheritance tax exemption on their value against the estate. Without this form, the same result would need a formal, solicitor-drawn deed of variation.
02
The distinction that matters most: whose decision was it?
If the deceased's own will left specific goods, or a share of goods, directly to a charity, that already gets ordinary charity exemption automatically — IHT408 is not needed and should not be used for it. IHT408 is only for goods that reached individual people first, who then chose to pass them on.
03
What 'household and personal goods' covers
Everyday chattels — furniture, clothing, kitchen items, ornaments, and similar personal possessions. It is not the route for cash, land, shares, or business interests being redirected to charity; those use the general instrument-of-variation or other exemption routes instead.
IHT408 exists for one specific moment: the goods have already passed to individual beneficiaries under the will or intestacy, and those beneficiaries — not the deceased — decide to give some or all of them to charity.
HM Revenue & Customs (HMRC) · IHT408❦
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Section 2
The legal mechanism — how this avoids a formal deed of variation
IHT408 isn't just an administrative shortcut — it invokes the same statute a formal deed of variation would, which is why the declaration wording on the form reads like a legal instrument, not a simple donation record.
01
Section 142(1) — the will is treated as if it said this
By signing IHT408, the beneficiaries invoke IHTA 1984 s.142(1): the redirection is treated, for inheritance tax purposes, as if the deceased's own will or intestacy had left the goods to the charity in the first place. That's what unlocks the charity exemption on the goods' value.
02
Section 62(6) TCGA 1992 — the same read-back for capital gains
The form also invokes the equivalent capital gains tax provision, so the redirection doesn't trigger a disposal for CGT purposes either. Both statutory references appear on the form itself, next to the declaration.
03
Why this matters more than it looks
Without s.142(1), a beneficiary giving away something they'd already inherited would be making an ordinary lifetime gift — with no IHT benefit to the estate, and a potential CGT event of their own. IHT408 changes that outcome for chattels specifically, without needing a solicitor to draft a full deed.
IHT408 isn't just an administrative shortcut — it invokes the same statute a formal deed of variation would, which is why the declaration wording on the form reads like a legal instrument, not a simple donation record.
HM Revenue & Customs (HMRC) · IHT408❦
Section03
§33
Section 3
Who must sign — the declaration and signature blocks
Because the form is legally rewriting who the goods passed to, HMRC requires unanimous agreement from everyone who actually inherited them — not just the executor's say-so.
01
Every beneficiary of the goods, not just the executor
The declaration is made by 'the undersigned' entitled to the goods under the will or intestacy — meaning every person who inherited any part of the household and personal goods being redirected, not the executor acting alone (unless the executor is also one of those beneficiaries).
02
The two checkbox options
The declaration offers a choice: either all of the household and personal goods go to the charity or charities named, or only the specific goods listed in the schedule overleaf go to them — everything else stays with the beneficiaries as before.
03
Four signature blocks on the form
The form provides space for a first, second, third and fourth person, each with full name, signature and date. If more than four beneficiaries are involved, get advice on how HMRC wants additional signatures handled before submitting.
Because the form is legally rewriting who the goods passed to, HMRC requires unanimous agreement from everyone who actually inherited them — not just the executor's say-so.
HM Revenue & Customs (HMRC) · IHT408❦
Section04
§44
Section 4
Qualifying charities and proof of donation
Two separate checks apply before the exemption is secure: is the recipient actually a qualifying charity, and can you prove the goods reached them?
01
The qualifying-charity test, from 1 April 2023
A qualifying charity must be established for charitable purposes, be a UK-registered charity from 1 April onwards for inheritance tax purposes, and have managers HMRC would regard as fit and proper persons to run it.
Record the charity's full name, its country of establishment, and its HMRC reference number if available.
02
Proof of receipt — required for deaths on or after 6 April 2012
If the deceased died on or after 6 April 2012, proof that the charity received the goods must be sent with the form — a letter or receipt from the charity confirming what it took delivery of is the usual evidence. Keep this alongside the rest of the IHT400 paperwork, not filed separately.
03
Read the IHT400 'Notes' first
HMRC's own guidance for IHT408 tells you to read the IHT400 Notes before completing this schedule — the general valuation and evidence standards that apply to the whole account apply here too.
Two separate checks apply before the exemption is secure: is the recipient actually a qualifying charity, and can you prove the goods reached them?
HM Revenue & Customs (HMRC) · IHT408❦
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Section 5
The schedule of items — and the deadline question this walkthrough flags
The schedule itself is straightforward; the open question is timing — and it deserves a deliberate answer, not an assumption.
01
The schedule of items table
List what's being given: a description of the items (specific — 'dining table and 4 chairs' — or general — 'clothing, kitchen implements, boxes of ornaments'), the name of the receiving charity, and the value of the items. The column total is carried to box 92 of IHT400.
02
Describing items well enough to be checked
A general description is acceptable for miscellaneous items, but keep any higher-value or distinctive pieces specific enough that the value given can be checked against the receipt from the charity.
03
The deadline that isn't stated on the form — verify before relying on it
Neither the IHT408 form nor its published HMRC manual page (IHTM11139) states a filing deadline in the text available at the time of writing.
Because the form operates under s.142(1) IHTA 1984 — the same provision governing a formal deed of variation, which carries a 2-year-from-death limit — it is reasonable to expect the same window applies to IHT408.
This walkthrough states that as a likely position, not a confirmed one; check directly with HMRC or a solicitor before treating a donation made close to or after 2 years from death as settled.
The schedule itself is straightforward; the open question is timing — and it deserves a deliberate answer, not an assumption.
HM Revenue & Customs (HMRC) · IHT408❦
Many people file IHT408 themselves — that is what this walkthrough is for. If the estate behind it has stopped being simple — inheritance tax to pay, a trust, foreign assets, a dispute — Signum, Valoren’s own specialist desk, can take it on, and we say so plainly: it starts with a free intake, and if you do not need us, we will tell you. Prefer an independent adviser? STEP and the Chartered Institute of Taxation both keep public member directories, and neither pays Valoren a referral fee.
FAQ
IHT408 questions, answered.
01What is form IHT408 for?›
IHT408 lets the people who inherited a deceased's household and personal goods donate some or all of them to a UK charity and claim charity exemption against the value of the estate.
It works through section 142(1) of the Inheritance Tax Act 1984, which treats the gift, for inheritance tax purposes, as if the will or intestacy itself had made it — no formal deed of variation needed.
02Can I use IHT408 for goods the will already left to charity?›
No. IHT408 should not be used to claim charity exemption for goods that already pass to a charity directly under the deceased's will — those already qualify for the ordinary charity exemption without this form.
IHT408 is only for goods that passed to individual beneficiaries, who then chose to redirect them to charity themselves.
03Who has to sign IHT408?›
Everyone who inherited the household and personal goods under the will or intestacy must sign the declaration — the form has space for up to four signatures, with full name, signature and date for each person.
If more beneficiaries than that are involved, or if someone can't or won't sign, get advice before relying on the form.
04What counts as a 'qualifying charity' for IHT408?›
From 1 April 2023, a qualifying charity for IHT408 purposes must be established for charitable purposes, be a UK-registered charity from 1 April onwards for inheritance tax purposes, and have managers HMRC would regard as fit and proper persons.
Give the charity's full name, its country of establishment, and its HMRC reference number if you have it.
05Do I need to prove the charity received the goods?›
Yes, if the death occurred on or after 6 April 2012 — HMRC requires proof to be sent with the form that the charity actually received the goods.
A letter or receipt from the charity confirming what it received is the usual evidence.
06How do I describe the items on the schedule?›
Describe specific items where you can — for example 'dining table and 4 chairs' — or use a more general description for miscellaneous items, such as 'clothing, kitchen implements, boxes of ornaments'.
Each entry needs the item description, the receiving charity's name, and its value; the total is carried to box 92 of IHT400.
07Is there a deadline for filing IHT408?›
HMRC's published guidance for IHT408 doesn't state a separate filing deadline on the form itself, but because the form takes effect under section 142(1) of the Inheritance Tax Act 1984 — the same provision that governs a formal deed of variation — it's reasonable to expect the usual two-year-from-death limit applies.
Confirm the position with a solicitor or HMRC before treating a donation as settled after that window; this walkthrough will be tightened once that's directly verified against HMRC's manual.
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Where this fits
IHT408 is one form. The file behind it is the rest.
Every beneficiary who inherited the goods has to be identified and has to sign — and HMRC wants proof the charity actually received them.
The Asset Inventory records what was inherited; People, Authority & Contacts holds who inherited it and how to reach them for a signature.
When you're ready — not before — our £179 Executor's First Hour walks you through registering the death, notifying banks and pensions, and getting probate started, in the right order. The free checklist above covers the essentials; this is for when you'd rather have a hand to hold. Executor's First Hour — £179 →
HM Revenue & Customs (HMRC)·14 fields·No separate fee — this is a supplementary schedule filed with IHT400·30 minutes with Valoren
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