Form

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

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Read the accessibility statement for HMRC forms

Details

You should only use form D39 alongside a completed form from the Inheritance Tax IHT100 series (IHT100a to IHT100h).

¹ó¾±²Ô»åÌý.

Email HMRC to ask for the form in Welsh.

How to complete the form

  1. Download and save the form onto your computer.

  2. Open it using Adobe Reader. You can . The form may not work if you try to open it in your internet browser.

  3. Complete the form onscreen.

If you바카라 사이트™ve followed these steps and the form does not open, contact online services support for more help.

Updates to this page

Published 4 April 2014
Last updated 6 April 2025 show all updates
  1. A new version of form D39 has been added. Information on how to complete it has been updated.

  2. A new version of schedule D39 and information about how to complete it has been added.

  3. First published.

Sign up for emails or print this page