How Inheritance Tax works: thresholds, rules and allowances
If you’ve not yet applied for probate, use probate general enquiries to ask HMRC about it.
Send probate applications and payment for probate fees to HM Courts and Tribunals Service.
Call HMRC for advice on Inheritance Tax after someone has died. HMRC can help with:
- understanding your Inheritance Tax responsibilities
- confirming the forms you need
- getting paper copies of forms
- completing Inheritance Tax forms
We do not give advice on how to pass on your own property, money, and possessions.
Monday to Friday: 9am to 5pm
Closed on Saturdays, Sundays and bank holidays.
You can also find out information in:
Find out about call charges
Write to HMRC with queries and correspondence about Inheritance Tax or send your IHT400 Inheritance Tax Account.
Include the HMRC reference number, or the full name and date of death of the person who has died.
You do not need to include a street name, city name or PO box when writing to this address.
Couriers should use a different address.
Send Inheritance Tax payments to a different address.