HMRC internal manual

Inheritance Tax Manual

Completing the account: completing form IHT400

Where an IHT400 (IHTM10021) is to be completed, subject to what is said in this manual about reduced accounts (IHTM10471), the account and relevant supplementary schedules (IHTM10033) must be completed. Where a grant of confirmation is being obtained in Scotland an Inventory form C1 (IHTM05091) must also be completed, but the taxpayer or agent does not have to complete certain details on the schedules if they have already been given on the form C1 (IHTM05044).

If the personal representative (IHTM05012) (PR) is applying for the grant without the help of a solicitor or other agent they have to decide whether to calculate the tax themselves or ask us to do it. If they want us to calculate the tax they should leave the simple calculation on from IHT400 and the form IHT 400 Calculation blank. In all other circumstances all sections of the IHT400 should be completed. Once the IHT400 has been completed it should be signed by all the PRs.

In certain circumstances the completed IHT400 and all the supplementary schedules have to be sent to us before the PRs can go any further with the application for the grant. These situations are:

  • Where the PR has completed the IHT400 to say that the deceased died domiciled (IHTM13001) outside the UK, or that the deceased was only deemed (IHTM13024) domiciled in the UK by virtue of IHTA84/S267.
  • Where the PR wants to pay the tax from a National Savings Bank account, or from other national savings investments or British Government stock on the Bank of England register. Information on paying Inheritance Tax from these sources may be found in leaflet IHT 11.
  • Where the grant is needed for land which was settled property before the deceased’s death and which remains settled property after the death.

Where any of these three situations arise we will tell the PRs what to do next once we have seen the forms.

In all other cases what happens next depends on whether the application is made by a PR who wants us to calculate (IHTM05054) the tax or whether the tax is calculated (IHTM05055) by the PR or their agent.