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'. HMRC has changed the way it deals with Inheritance Tax returns due to measures put in place to stop the spread of coronavirus (COVID-19) - please see details further down the page.

Documents

Inheritance Tax account (IHT400)

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Inheritance Tax account calculation (IHT400 calculation)

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

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 forms IHT400 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 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 19 May 2020 + show all updates
  1. The IHT400 form has been updated to include customer’s bank details to repay any overpaid Inheritance Tax.

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

  3. Updated to include COVID-19 contingency

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

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

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

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

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

  9. 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.

  10. 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).

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

  12. IHT400 updated attachments replaced on the page.

  13. Added translation