Get Iht400 2020-2024

Fill out and send form IHT400 and form IHT421 to HMRC and wait 20 working days before applying for probate.

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'.

For most estates there is no tax to pay and you will only need to fill in form IHT205 to give brief details of the estate. If there is tax to pay, or if the affairs of the deceased do not meet certain conditions, you will have to provide a formal account of the estate by filling in form IHT400 and sending it to us.

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'.

If Inheritance Tax is due or full details are needed. 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. You may have to pay a penalty if you miss the deadline.

​If the Gross Value of the Estate is under £1m and the majority of assets are transferring to a surviving spouse or civil partner you can use form IHT205. ​If the Gross Value of the Estate is over £325,000 and no assets are being transferred to a surviving spouse or civil partner you will need to use form IHT400.

For deaths occurring after the 1st January 2022 you will no longer be required to complete an IHT205 or C5 (Scotland) for excepted estates in the UK, an updated PA1 or C1 form will be the only form required to receive a grant of probate or certificate of confirmation.

Report the value of the estate by completing form IHT400 You can ask HMRC to work out how much Inheritance Tax is due if you're filling in the form without the help of a probate professional, such as a solicitor. You can do this when you fill in the form.