HMRC Edition HMRC 05/24 2 pages

IHT408 — Household and personal goods donated to charity

The IHT400 schedule that lets beneficiaries give the deceased's household goods to charity without a formal deed of variation.

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IHT408 goods to charity · Household and personal goods donated to charity (Schedule IHT408)
The official HMRC form, edition HMRC 05/24 — blank
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IHT408 goods to charity (2024) Household and personal goods donated to charity (Schedule IHT408) — page 1 of 2
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IHT408 goods to charity (2024) Household and personal goods donated to charity (Schedule IHT408) — page 2 of 2
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Fill this form online Blank PDF from HMRC

What is IHT408 goods to charity?

When someone dies, the people who inherit their furniture, clothes, ornaments and other household and personal goods sometimes decide to give some or all of them to charity. Schedule IHT408 lets them do that and lets the estate deduct charity exemption on the IHT400 account, without having to draw up a formal Instrument of Variation for those goods.

The form has a declaration that varies the will or intestacy so the goods go to the charity, with the charities' names, countries and HMRC references. Everyone who inherited the goods signs it, up to four people on the form. A schedule of items lists what was given, to which charity and its value, and the total goes on IHT400 at box 92. It isn't for goods that already go to charity under the will.

FileIt asks for each part once, fits the charities onto the form's lines, adds up the schedule and prints everything onto HMRC's official IHT408 PDF. The beneficiaries then sign it by hand. FileIt doesn't send anything to HMRC.

Who fills it
The executor or administrator, with the people who inherited the goods
Part of
Form IHT400, the Inheritance Tax account
Total goes to
IHT400 box 92
Signed by
Everyone who inherited the goods, by hand (up to four on the form)
Edition
HMRC 05/24
Helpline
Inheritance Tax helpline 0300 123 1072

Who needs to fill out IHT408 goods to charity?

  • Families who want to give a relative's furniture, clothing or other belongings to a charity shop or charity after the death.
  • Executors who want to deduct charity exemption on those goods in the IHT400 account.
  • Not for goods that pass to charity under the deceased's will.

When to use IHT408 goods to charity

  • When the people entitled to the household and personal goods agree to give some or all of them to a qualifying charity.
  • When you're preparing the full IHT400 account and want to deduct charity exemption on the goods.
  • If the deceased died on or after 6 April 2012, once you have proof that the charity received the goods: HMRC asks for it with the form.

What you need before you start

  • The deceased's name, date of death and Inheritance Tax reference, if known.
  • Whether all the goods go to charity, or only those listed in the schedule.
  • Each charity's full name, country of establishment and HMRC reference number, if available.
  • The full names of everyone who inherited the goods.
  • A description and value for the items given, and proof the charity received them.

What’s on IHT408 goods to charity

The 2024 edition has 2 pages. FileIt asks for it in 4 parts:

  1. The person who has diedExecutor or administrator
  2. Declaration: the variationPeople who inherited the goods
  3. The people who inherited the goodsPeople who inherited the goods
  4. Schedule of itemsExecutor or administrator

How to fill out IHT408 goods to charity, step by step

1 About the deceased

Name, date of death and Inheritance Tax reference. FileIt can pre-fill the name from your vault.

2 The declaration

Choose whether all the household and personal goods go to the charity, or only those in the schedule, and list the charities with their country and HMRC reference.

3 The people who inherited the goods

The full name of each person entitled to the goods, up to four. Each signs and dates their box by hand on the printed form.

4 Schedule of items

Up to 10 rows: a description (specific, like 'dining table and 4 chairs', or general, like 'clothing'), the charity and the value. FileIt adds up the total for IHT400 box 92.

Common mistakes to avoid

  • Using IHT408 for goods the will already leaves to charity.
  • Leaving out one of the people who inherited the goods: they all have to sign.
  • Forgetting proof that the charity received the goods, for deaths on or after 6 April 2012.
  • Giving to an organisation that isn't a qualifying charity under the rules from 1 April 2023.
  • Not carrying the schedule's total to IHT400 box 92.

After you fill it out

Check the preview, download the PDF and have every person who inherited the goods sign and date it by hand.

Send it with the IHT400 account and the charity's proof of receipt. FileIt doesn't send anything to HMRC.

Keep a copy and the charity's receipts in the deceased's FileIt folder.

Fill out IHT408 goods to charity online with FileIt

  1. Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
  2. Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 53 fields in all. Your answers save as you go.
  3. Check the live preview. Watch your answers land on the real HMRC form, and let FileIt do any worksheet arithmetic.
  4. Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

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IHT408 goods to charity: frequently asked questions

Do we need a deed of variation to give household goods to charity?

Not for the household and personal goods. The form says that if you fill in IHT408 you won't have to submit a formal Instrument of Variation to deduct charity exemption for the goods given to charity by the beneficiaries.

What is a qualifying charity?

From 1 April 2023, one established for charitable purposes, registered as a UK charity for Inheritance Tax purposes, and whose managers are fit and proper persons to manage it.

Who signs IHT408?

All the people who have inherited the deceased's household and personal goods. The form has room for four.

Can we give only some of the goods?

Yes. Tick the box for 'only those household and personal goods shown in the schedule' and list them in the schedule of items.

Where does the total go?

On form IHT400, at box 92.

Official sources

FileIt is not affiliated with or endorsed by HMRC or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-25.

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