Tell HMRC about foreign assets in a trust
Use form D39 to give details about assets located outside of the UK that are included in the chargeable event on form series IHT100.
Documents
Details
You should only use form D39 alongside a completed form from the Inheritance Tax IHT100 series (IHT100a to IHT100h).
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Email HMRC to ask for the form in Welsh.
How to complete the form
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Download and save the form onto your computer.
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Open it using Adobe Reader. You can . The form may not work if you try to open it in your internet browser.
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Complete the form onscreen.
If you바카라 사이트™ve followed these steps and the form does not open, contact online services support for more help.