Apply for an Inheritance Tax reference (IHT422)

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


Apply for an Inheritance Tax reference (IHT422)

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

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Updates to this page

Published 4 April 2014
Last updated 7 October 2022 + show all updates
  1. 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.

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

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

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

  5. IHT422 updated attachment replaced on the page.

  6. First published.

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