Personal tax – form

Inheritance Tax: Inheritance Tax account (IHT400)

Use form IHT400 and schedules IHT401 to IHT430 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'.

Documents

Inheritance Tax: Inheritance Tax account (IHT400)

Ref: IHT400 PDF, 594KB

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Inheritance Tax: Inheritance Tax account integrated (IHT400)

Ref: Use this file - if you've purchased Adobe Acrobat standard - to get form IHT400, its calculation and all of the supplementary forms (IHT401 - IHT430) in one integrated form. PDF, 2.27MB

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Guide to completing your Inheritance Tax account (IHT400 notes)

Ref: IHT400 notes PDF, 470KB

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

Ref: IHT400 rates and tables PDF, 48.4KB

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Inheritance Tax account calculation (IHT400 calculation)

Ref: IHT400 calculation PDF, 171KB

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

Ref: IHT400 Helpsheet PDF, 70.7KB, 3 pages

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Detail

Use form IHT400 and schedules IHT401 to IHT430 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’.

Get the right software

This form is interactive (one that you complete on screen) and you must use Adobe Reader to complete it. Downloading Adobe Reader is free. Download the latest version of Adobe Reader.

Supplementary pages

IHT 401: domicile outside the United Kingdom
IHT 402: claim to transfer unused nil rate band
IHT 403: gifts and other transfers of value
IHT 404: jointly owned assets
IHT 405: houses, land, buildings and interest in land
IHT 406: bank and building society accounts
IHT 407: household and personal goods
IHT 408: household and personal goods donated to charity
IHT 409: pensions
IHT 410: life assurance and annuities
IHT 411: listed stocks and shares
IHT 412: unlisted stocks and shares and control holdings
IHT 413: business and partnership interests and assets
IHT 414: Agricultural Relief
IHT 415: interest in another estate
IHT 416: debts due to the estate
IHT 417: foreign assets
IHT 418: assets held in trust
IHT 419: debts owed by the deceased
IHT 420: National Heritage assets, conditional exemption and maintenance funds
IHT421: probate summary
IHT422: application for an Inheritance Tax reference
IHT 423: Direct Payment Scheme bank or building society account
IHT 430: reduced rate of Inheritance Tax

Published:
4 April 2014
From:
HM Revenue & Customs
Part of:
Inheritance Tax forms