Inheritance Tax: probate summary (IHT421)
Give details of assets that became the property of the personal representatives and apply for a grant of representation in England, Wales or Northern Ireland.
Documents
Details
Use this form if you’re applying for a grant of representation in England, Wales or Northern Ireland to outline assets in the deceased’s estate that will become the property of the executors or personal representatives to distribute among the beneficiaries.
Fill in the form, print it off and send it to:
Inheritance Tax
HMRC
BX9 1HT
United Kingdom
This form has replaced the D18 form.
Complete form C1 for a grant of confirmation in Scotland.
Before you start filling in the form
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Last updated 1 June 2020 + show all updates
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The Probate summary (IHT421) has been updated as HMRC have stopped returning the completed forms to customers and are sending them directly to HMCTS Probate.
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Statement of truth has been added to the Probate Summary form.
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Amendment to Notes section on page 1 - second bullet about British Document Exchange (DX) has been deleted. On page 2, Notes section - sentence now reads 'PA1 section 7.5'.
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The Welsh language version of the IHT421 form has been updated.
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The IHT421 form has been amended to include the additional Inheritance Tax threshold (sometimes known as the Residence nil rate band or RNRB).
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IHT421 updated attachment replaced on the page.
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Added translation