Form: Apply for an Inheritance Tax reference after a chargeable event (IHT122)

Updated: A Welsh language version of the IHT122 form is now available.

Apply to get an Inheritance Tax reference and a payslip following a chargeable event if you owe Inheritance Tax on a trust or lifetime transfer.

Fill in the form on-screen, then print and post it to HM Revenue and Customs (HMRC).

Apply for the reference number at least 3 weeks before you make a payment.

Fill in an Inheritance Tax: Inheritance Tax account (IHT100) form and send it to HMRC when you have the reference number and a payslip.

Before you start filling in the form

If you’re using the postal form and your browser is an older one (for example, Internet Explorer 8) you’ll need to update it to a different browser.

You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so gather all your information together before you start to fill it in.


Source: HMRC