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When you should complete this form

You must fill in form D35 if any household and personal goods were transferred or included in the event.

What goods you need to tell us about

You should include goods such as:

• antiques and works of art, for example paintings, drawings, sculptures, porcelain, glass and silver
• jewellery
• collections of any kind, for example books, stamps, coins, medals, wines, and spirits
• TV, audio and video equipment, cameras, and other specialist equipment
• other furniture, household and domestic items (including electrical items), clothes, garden equipment, and tools
• cars (including classic cars), caravans and boats

This is not a complete list.

How to value household and personal goods

You must value all goods based on the price you would expect them to sell for in the open market.

For household and personal goods, sales often take place at auction. They may also be advertised in a local newspaper or sold at a car boot sale.

A valuation for a forced sale will not be accepted.

A valuation for insurance might only reflect the cost to replace the items and not give a realistic price for what the items could be sold for.

You may want to consider having any individual items worth more than 拢1,500 valued.

If you have a professional valuation

You can only use a professional or specialist valuation if the instructions to the valuer were for an open market sale.

You must attach a copy of any valuation with this form.

If you have not had the items valued

You should group the items together using the list in the section 鈥榃hat goods you need to tell us about鈥�. Include a value for each group and put the total in box HG1.

If transfer included motor cards, including classic or vintage cards, you should include details of the:

• make and exact model
• year of registration
• registration number 鈥� if this has a value, include it as a separate asset

You must tell us how you have arrived at the values you give. If the value of the items has been reduced, discounted or has a nil value, you should tell us why.

If you鈥檙e claiming heritage exemption

You must tell us if:

• you鈥檙e claiming heritage exemption
• the asset has previously benefited from heritage exemption
• the asset has previously been a part of an approved maintenance fund

You should include the following information in the 鈥榓dditional information鈥� box on the IHT100f form:

• the name of the person who died earlier or made the earlier gift
• the date of death or the date of the earlier gift
• any Inheritance Tax references relating to the previous event

What happens next

You should use the figures in this schedule to help you fill in IHT100 series forms.

You must send this form alongside the completed IHT100 series form. Make sure you include copies of any documents we鈥檝e asked for.

Get help聽

You should聽contact the Inheritance Tax helpline聽if you need help completing this form.