Form

Apply for an Inheritance Tax reference (IHT422)

Apply for an Inheritance Tax reference number before sending in form IHT400 and paying your tax.

• From: HM Revenue & Customs
• Published: 4 April 2014
• Last updated: 5 June 2026
  Show all updates

  1. 5 June 2026

     The form 'Apply for an Inheritance Tax reference (IHT422)' has been updated.

  2. 7 October 2022

     The form has been updated to say we no longer issue payslips and that you should send cheques separate from any forms or letters you send to HMRC.

  3. 28 June 2017

     The Inheritance Tax return address has been updated and the 'Tell us who is applying' section has been removed.

  4. 21 April 2017

     A Welsh language version of the IHT422 form is now available.

  5. 6 April 2017

     The IHT422 form has been amended to include the additional Inheritance Tax threshold (sometimes known as the Residence nil rate band or RNRB).

  6. 5 February 2016

     IHT422 updated attachment replaced on the page.

  7. 4 April 2014

     First published.

Documents

Apply for an Inheritance Tax reference (IHT422)

https://www.tax.service.gov.uk/submissions/new-form/request-an-inheritance-tax-reference

Read the accessibility statement for HMRC forms

https://www.gov.uk/guidance/accessibility-statement-for-hmrc-interactive-forms

Details

If you owe Inheritance Tax, use this form to request an Inheritance Tax reference number before sending in form IHT400.

How to use the online form

You’ll need to apply using one of the following:

• sign in details (you can create these if you do not have them)
• an email address