Get Iht421 Pdf

You must report the value of the estate to HM Revenue and Customs ( HMRC ) by completing form IHT400. You must submit the form within 12 months of the person dying.

The PR sends form IHT400, all completed schedules and form IHT421 (or form C1 inventory, if applying for confirmation in Scotland to our Nottingham office. If they are applying for a grant in England or Wales they should send form PA1 and any other papers needed for the grant to the Probate Registry at the same time.

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'.

HMRC aim issue the IHT421 within 10 working days of receiving your IHT400 and/or payment of any Inheritance Tax due – whichever is later. The IHT421 is then used to request the Grant of Representation from the Probate Registry.

Use the IHT404 with form IHT400 to give details of all UK assets the deceased owned jointly with another person.

Use form IHT217 with form IHT205 (or C5 (2006) in Scotland) to claim a transfer of unused nil rate band if the estate is an excepted estate and the whole of the nil rate band is available to transfer.

You must report the value of the estate to HM Revenue and Customs ( HMRC ) by completing form IHT400. You must submit the form within 12 months of the person dying.

The Inheritance Tax account (IHT400) form is interactive (one that you complete on screen) and you must use Adobe Reader to complete it. Contact the Online services helpdesk if you have problems opening or saving the form.

The PR sends form IHT400, all completed schedules and form IHT421 (or form C1 inventory, if applying for confirmation in Scotland to our Nottingham office. If they are applying for a grant in England or Wales they should send form PA1 and any other papers needed for the grant to the Probate Registry at the same time.