IHT407, Household and personal goods
Form IHT407 lists the deceased’s household and personal belongings, from furniture and jewellery to cars, boats and antiques. Fill in the official HMRC PDF below.
This is the genuine HMRC PDF, unmodified. Source: HMRC official page.
What is IHT407?
IHT407, Household and personal goods, is the schedule to the IHT400 for possessions the deceased owned outright. HMRC groups them into items sold since the death, items with a value of their own such as antiques, jewellery, cars and boats, and the ordinary furniture and domestic contents of the home.
Values are the open market value at the date of death, which for second hand household goods is usually the price they would fetch on the open market rather than the cost of replacing them. Anything owned jointly with someone else belongs on IHT404 instead, and higher value items are the ones most likely to need a professional valuation.
Who files IHT407?
- Personal representatives reporting the contents of the deceased’s home
- Executors of an estate that includes a car, caravan, boat or collection
- Administrators who have already sold belongings since the death and need to show the proceeds
- Practitioners assembling the IHT400 pack where valuable chattels are involved
How to fill out IHT407
- Enter the deceased’s name and the Inheritance Tax reference from the IHT400.
- List items sold since the death with the sale proceeds and the date of sale.
- Give details and values for jewellery, vehicles, boats, antiques, art and anything else with a value in its own right.
- Enter a single figure for the ordinary household furniture and domestic contents, valued at the date of death.
- Download the finished PDF, attach any valuations, and post it with the IHT400 to Inheritance Tax, HM Revenue and Customs, BX9 1HT.
Quick fill IHT407 on this page
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Frequently asked questions
How do I value ordinary furniture?
Use the open market value at the date of death, which is what the contents would realistically fetch second hand, not the replacement or insurance value.
What about goods owned jointly?
Jointly owned items are reported on IHT404 rather than here. IHT407 is for goods the deceased owned in their own name.
Does a car go on this form?
Yes. Cars, motorbikes, caravans and boats are listed with their date of death values, so a trade guide price or dealer valuation is useful evidence.