---
title: How does the rounding work on the IHT forms?
description: HMRC provide guidance on rounding within their guidance, please see here and choose the most up to date guidance notes. It states within the 'What values to include' section of the notes that assets s
---

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# How does the rounding work on the IHT forms?

HMRC provide guidance on rounding within their guidance, [please see here](https://www.gov.uk/government/publications/inheritance-tax-inheritance-tax-account-iht400) and choose the most up to date guidance notes. It states within the '**What values to include**' section of the notes that assets should be rounded down and liabilities rounded up:

![](https://knowledge.exizent.com/hs-fs/hubfs/image-png-Oct-04-2024-02-57-34-4174-PM.png?width=684&height=119&name=image-png-Oct-04-2024-02-57-34-4174-PM.png)

The rounded figures populated in the Exizent forms matches the guidance above 

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