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IHT400 - Inheritance Tax Account

Forms

Form URL
pdf icon IHT400 (PDF, 550KB)
Description

Use form IHT400 and schedules IHT401 to IHT430 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'. This form has replaced form IHT200.

Use form IHT400 and schedules IHT401 to IHT430 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' - this form has replaced form IHT200
pdf icon IHT400 - Integrated Inheritance Tax account (PDF, 2.35MB)
Use this file - if you've purchased Adobe Acrobat standard - to get form IHT400, its calculation and all of the supplementary forms (IHT401 - IHT430) in one integrated form.

Supplementary pages

Form URL
IHT401 - Domicile Outside the United Kingdom (PDF, 71KB)
Use the IHT401 schedule with form IHT400 if the deceased had their permanent home outside the UK when they died
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IHT402 - Claim to transfer unused Inheritance Tax nil rate band (PDF, 108KB)
Use the IHT402 schedule with form IHT400 to transfer to the deceased's estate any unused Inheritance Tax threshold (or 'nil rate band') from the previously deceased spouse or civil partner
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IHT403 - Gifts and other transfers of value (PDF, 157KB)
Use the IHT403 schedule with form IHT400 if the deceased had given away or 'transferred' any assets - such as cash, property or land - during their lifetime
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IHT404 - Jointly Owned Assets (PDF, 234KB)
Use the IHT404 schedule with form IHT400 to give details of all UK assets the deceased owned jointly with another person
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IHT405 - Houses, land, buildings and interest in land (PDF, 105KB)
Use the IHT405 schedule with form IHT400 to give details of the houses, land and buildings or interests in land and buildings owned by the deceased
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IHT406 - Bank and Building Society Accounts (PDF, 70KB)
Use the IHT406 schedule with form IHT400 to give details of any National Savings Investments, Premium Bonds, bank or building society accounts that the deceased held in their sole name that were in credit at the date of death
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IHT407 - Household and Personal Goods (PDF, 70KB)
Use the IHT407 schedule with form IHT400 to give details about the deceased's household and personal goods
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IHT408 - Household and personal goods given to charity (PDF, 52KB)
Use the IHT408 schedule with form IHT400 to give details if the people who inherited the deceased's household and personal goods wish to donate some or all of them to a UK charity and deduct charity exemption against the value of the estate
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IHT409 - Pensions (PDF, 311KB)
Use the IHT409 schedule with form IHT400 if the deceased received or had made arrangements to receive a pension other than the State Pension
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IHT410 - Life Assurance and Annuities (PDF, 78KB)
Use the IHT410 schedule with form IHT400 to give details about any life insurance policies, annuities or investment bonds that the deceased made regular monthly or lump sum payments on
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IHT411 - Listed Stocks and Shares (PDF, 67KB)
Use the IHT411 schedule with the IHT400 to give details of any shares or stock the deceased owned
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IHT412 - Unlisted stocks and shares and control holdings (PDF, 93KB)
Use the IHT412 schedule with form IHT400 to give details of any unlisted stocks or shares owned by the deceased - or to detail listed shares if the deceased had control of the company
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IHT413 - Business or partnership interests and assets (PDF, 93KB)
Use the IHT413 schedule with form IHT400 if the deceased owned shares in a company, a business or part of a business - or an asset used in a business - and you're deducting business relief
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IHT414 - Agricultural Relief (PDF, 84KB)
Use the IHT414 schedule with form IHT400 if you are deducting Agricultural Relief from some or all of the land, property or shareholdings in farming companies included in the deceased's estate
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IHT415 - Interest in Another Estate (PDF, 73KB)
Use the IHT415 schedule with form IHT400 if the deceased had a right to an inheritance or a share in an estate of someone else who died before them, but they had not received that inheritance or share before they died
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IHT416 - Debts Due to the Deceased (PDF, 52KB)
Use the IHT416 schedule with form IHT400 if the deceased had any debts owing to them at the date of death
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IHT417 - Foreign Assets (PDF, 69KB)
Use the IHT417 schedule with form IHT400 if the deceased had a permanent home in the UK when they died but had assets outside the UK
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IHT418 - Assets Held in Trust (PDF, 86KB)
Use the IHT418 schedule with form IHT400 if the deceased had a right to benefit from a trust
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IHT419 - Debts Owed by the Deceased (PDF, 217KB)
Use the IHT419 schedule if you have included a deduction on form IHT400 for any loans, overdrafts, or money spent on behalf of the deceased that is to be repaid out of the estate
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IHT420 - National Heritage assets, conditional exemption and maintenance funds (PDF, 50KB)
Use the IHT 420 schedule to claim heritage conditional exemption for any assets in the estate or if heritage exemption was allowed on any assets in the estate in the past, or if any assets in the estate are maintained by a maintenance fund or pass under the deceased's will to the trustees of a maintenance fund
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IHT423 - Direct Payment Scheme bank or building society account (PDF, 59KB)
Use the IHT423 schedule with form IHT400 if you are transferring money from the deceased's bank or building society account(s) directly to HMRC using the Direct Payment Scheme
Form URL
IHT430 - Reduced rate of Inheritance Tax (PDF, 253KB)
Use the IHT430 schedule with form IHT400 if you wish to pay the reduced rate of Inheritance Tax or to opt out of paying the reduced rate of Inheritance Tax

Help and guidance relating to this form

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IHT400 Notes - Guide to completing your Inheritance Tax account (PDF, 560KB)
Use this guide to help you fill in form IHT400 Inheritance Tax Account
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IHT400 Rates and Tables - Inheritance Tax nil rate bands, limits and rates (PDF, 44KB)
Use this guide for information on Inheritance Tax thresholds ('nil rate bands'), 'excepted estate' limits, tax due dates and interest rates
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IHT400 Helpsheet - Working out the interest on Inheritance Tax payments (PDF, 71KB)
Use this helpsheet with form IHT400 to work out the interest due on Inheritance Tax payments
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Inheritance Tax - forms software
Find out more about software from commercial software suppliers which can be used to complete various Inheritance Tax forms on computer.

Worksheets

Form URL
IHT400 Calculation - Inheritance Tax Account - IHT400 Calculation (PDF, 181KB)
Use this IHT400 calculation worksheet to work out how much Inheritance Tax is due.
Form URL
Inheritance Tax grossing up calculators - Inheritance Tax grossing up calculators
Use these calculators to gross up legacies that are free of tax where an estate is partially exempt from Inheritance Tax.

Related forms

IHT421 - Probate Summary
Use form IHT421 Probate Summary, which has replaced form D18, to outline those assets in the deceased's estate that will become the property of the executors or personal representatives to distribute among the beneficiaries
IHT422 Online - Application for an Inheritance Tax Reference
If you owe Inheritance Tax, use form IHT422 to request an Inheritance Tax reference number and payslip to go with form IHT400.
PA1 - Probate Application Form
Use form PA1 and associated leaflets (including PA1A, PA2, PA3, PA4) to apply for probate if the deceased lived in England or Wales or was domiciled abroad with assets in England and Wales.
C1 - Confirmation
If the deceased lived in Scotland, use this form and its continuation form C2 to apply for confirmation by providing an inventory of the deceased’s estate
C4 - Corrective Account
Use form C4 to send in a correction when too much or too little Inheritance Tax has been paid on form IHT400 - if you also need an additional Grant of Confirmation for assets in Scotland use form C4(S) instead.

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