Form

Inheritance Tax account (IHT400)

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

Documents

Inheritance Tax account (IHT400)

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Guide to completing your Inheritance Tax account (IHT400 notes)

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Inheritance Tax account calculation (IHT400 calculation)

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

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

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Details

Published 4 April 2014
Last updated 28 June 2017 + show all updates
  1. 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.
  2. 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).
  3. The Cyfrif y Dreth Etifeddiant and Canllaw ar gyfer cwblhau eich cyfrif Treth Etifeddiant have been updated.
  4. IHT400 updated attachments replaced on the page.
  5. Added translation