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'.

Documents

Complete your Inheritance Tax account (IHT400)

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

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

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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

You must complete the form IHT400, 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’. You can use the notes and forms IHT401 to IHT436 to support you.

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The Inheritance Tax account (IHT400) form is interactive (one that you complete on screen) and you must use Adobe Reader to complete it.

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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 19 May 2023 + show all updates
  1. The IHT400 form has been updated to give the customer guidance on using the tax checker before proceeding.

  2. The 'Complete your Inheritance Tax account (IHT400)' form has been updated to give you guidance on using the tax checker before you start to fill in the form.

  3. Box 2 on the IHT400 calculation form has been updated.

  4. The form has been updated to make it clear you should not submit original documents with your application and must enclose an IHT421 or C1 if you're applying for probate or confirmation.

  5. The IHT400 2022 notes have been updated with references to lump sums changed to death benefits to reflect legislative changes.

  6. 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.

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

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

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

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

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

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

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

  14. Updated to include COVID-19 contingency

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

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

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

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

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

  20. 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.

  21. 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).

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

  23. IHT400 updated attachments replaced on the page.

  24. Added translation