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'.

From:
HM Revenue & Customs
Published
4 April 2014
Last updated
12 January 2022 — See all updates

Documents

Inheritance Tax account (IHT400)

Ref: IHT400 PDF, 1.27 MB, 16 pages

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Guide to completing your Inheritance Tax account (IHT400 notes 2022)

Ref: IHT400 notes 2022 PDF, 661 KB, 92 pages

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Guide to completing your Inheritance Tax account (IHT400 notes 2021)

Ref: IHT400 notes 2021 PDF, 646 KB, 92 pages

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Inheritance Tax account calculation (IHT400 calculation)

Ref: IHT400 calculation PDF, 240 KB, 8 pages

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

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

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

Ref: IHT400 Helpsheet PDF, 99.2 KB, 3 pages

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Details

Changes due to coronavirus (COVID-19) measures

Due to measures put in place to stop the spread of coronavirus (COVID-19) HMRC has changed the way they deal with Inheritance Tax.

Until further notice, HMRC will accept IHT400 forms that are not physically signed from both professional agents and unrepresented taxpayers.

We will accept the forms from professional agents if:

  • the names and personal details of the legal personal representatives are shown on the declaration page
  • the account has been seen by all the legal personal representatives and they all agree to be bound by the declaration

The agent must include the following statement:

‘As the agent acting on their behalf, I confirm that all the people whose names appear on the declaration page of this Inheritance Tax account have seen the Inheritance Tax account and agreed to be bound by the declaration on page 14 of the IHT400’.

We will accept the forms from executors or administrators acting without the help of a professional agent if:

  • the names and personal details of any other executors or administrators are shown on the declaration page
  • the account has been seen by all the executors or administrators and they all agree to be bound by the declaration

Where there is more than one person acting for the estate you must include the following statement:

‘As a legal personal representative acting for the estate, I confirm that all the people whose names appear on the declaration page of this Inheritance Tax account have seen the Inheritance Tax account and agreed to be bound by the declaration on page 14 of the IHT400’.

Use form IHT400, supporting notes and forms IHT401 to IHT436 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’.

How to open and save a copy of the form

This form is interactive (one that you complete on screen) and you must use Adobe Reader to compete it. You can download the latest version of Adobe Reader for free.

To download or open the form in Adobe Reader:

  1. Review the settings in your browser – make sure Adobe Reader is the default program to open PDF documents.

  2. If you’re using Windows right click on the form link and select ‘save target as’ or ‘save link as’, if you’re using Mac, right click on the form link and select ‘save linked file as’.

  3. Save the form – the recommended place is in the documents folder.

  4. Open the form using Adobe Reader.

For more help contact the online services helpdesks.

Supplementary forms

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

Published 4 April 2014
Last updated 12 January 2022 + show all updates

  1. The IHT400 Notes have been updated to reflect changes to the reporting regulations for non-taxpaying estates and excepted estates qualifying criteria, for deaths on or after 1 January 2022.

  2. Information about amendments to repayments and payment methods has been updated in the 'Guide to completing your Inheritance Tax account (IHT400 notes)' file.

  3. A new version of IHT400 notes and a Welsh version has been added.

  4. Information about how to download the latest version of Adobe Reader added to the page.

  5. Link to (IHT421) Inheritance Tax: probate summary has been added under other pages.

  6. Both the English and Welsh versions of the IHT400 form have been updated due to changes in legislation affecting domicile.

  7. The IHT400 form has been updated to include customer’s bank details to repay any overpaid Inheritance Tax.

  8. Information about executors or administrators acting without the help of a professional agent has been added.

  9. Updated to include COVID-19 contingency

  10. Guidance on National Savings and Investments has been updated in the IHT400 form and the IHT400 notes.

  11. The English and Welsh versions of the IHT400 calculation, IHT400 rates and tables and IHT400 Helpsheet have been updated and added.

  12. A new version of English IHT400 form has been added.

  13. An updated version of the Inheritance Tax account (IHT400) form has been added.

  14. New versions of the IHT400 form, IHT400 Notes for 2018 to 2019 have been added to the page.

  15. 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.

  16. 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).

  17. The Cyfrif y Dreth Etifeddiant and Canllaw ar gyfer cwblhau eich cyfrif Treth Etifeddiant have been updated.

  18. IHT400 updated attachments replaced on the page.

  19. Added translation

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