Form

Inheritance Tax account (IHT400)

Apply for probate or confirmation if there's Inheritance Tax to pay, or if the deceased's estate does not qualify as an 'excepted estate'.

Published 4 April 2014
Last updated 17 August 2018 — see all updates
From:
HM Revenue & Customs

Documents

Inheritance Tax account (IHT400)

Ref: IHT400 PDF, 1.21MB, 16 pages

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Guide to completing your Inheritance Tax account (IHT400 notes)

Ref: IHT400 notes PDF, 667KB, 92 pages

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Inheritance Tax account calculation (IHT400 calculation)

Ref: IHT400 calculation PDF, 240KB, 8 pages

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Inheritance Tax nil rate bands, limits and rates (IHT400 rates and tables)

Ref: IHT400 rates and tables PDF, 77.4KB, 2 pages

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Working out the interest on Inheritance Tax payments (IHT400 Helpsheet)

Ref: IHT400 Helpsheet PDF, 99.2KB, 3 pages

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Details

Use form IHT400 and supporting notes and the schedules IHT401 to IHT436 listed below as part of the probate or confirmation process if there’s Inheritance Tax to pay, or the deceased’s estate does not qualify as an ‘excepted estate’.

Other pages

IHT401: domicile outside the United Kingdom
IHT402: claim to transfer unused nil rate band
IHT403: gifts and other transfers of value
IHT404: jointly owned assets
IHT405: houses, land, buildings and interest in land
IHT406: bank and building society accounts
IHT407: household and personal goods
IHT408: household and personal goods donated to charity
IHT409: pensions
IHT410: life assurance and annuities
IHT411: listed stocks and shares
IHT412: unlisted stocks and shares and control holdings
IHT413: business and partnership interests and assets
IHT414: Agricultural Relief
IHT415: interest in another estate
IHT416: debts due to the estate
IHT417: foreign assets
IHT418: assets held in trust
IHT419: debts owed by the deceased
IHT420: National Heritage assets, conditional exemption and maintenance funds
IHT421: probate summary
IHT422: application for an Inheritance Tax reference
IHT423: Direct Payment Scheme bank or building society account
IHT430: reduced rate of Inheritance Tax
IHT435: Claim the residence nil rate band (RNRB)
IHT436: Claim to transfer any unused residence nil rate band

Published 4 April 2014
Last updated 17 August 2018 + show all updates
  1. The English and Welsh versions of the IHT400 calculation, IHT400 rates and tables and IHT400 Helpsheet have been updated and added.
  2. A new version of English IHT400 form has been added.
  3. An updated version of the Inheritance Tax account (IHT400) form has been added.
  4. New versions of the IHT400 form, IHT400 Notes for 2018 to 2019 have been added to the page.
  5. Updates on page 3 at section about Contact details of the person dealing with the estate. Updates on page 12 at section about Working out the Inheritance Tax. Change to postcode for return address on page 16.
  6. New versions of the IHT400 form, IHT400 Notes and IHT400 calculation have been amended to include the additional Inheritance Tax threshold (sometimes known as the Residence nil rate band or RNRB).
  7. The Cyfrif y Dreth Etifeddiant and Canllaw ar gyfer cwblhau eich cyfrif Treth Etifeddiant have been updated.
  8. IHT400 updated attachments replaced on the page.
  9. Added translation

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