Form

Inheritance Tax probate summary for Northern Ireland (IHT421)

Give details of assets that became the property of the personal representatives and apply for a grant of representation in Northern Ireland.

Applies to Northern Ireland

Documents

Probate summary for Northern Ireland (IHT421)

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Details

Use this form if you’re applying for a grant of representation in Northern Ireland.

You’ll need to give details of assets in the deceased’s estate that became the property of the executors or personal representatives for distribution among the beneficiaries.

Fill in the form, print it off and send it to:

Inheritance Tax
HMRC
BX9 1HT
United Kingdom

Complete form C1 to apply for a grant of confirmation in Scotland.

HMRC will send you probate figures and a unique reference for estates in England and Wales.

Published 4 April 2014
Last updated 18 January 2024 + show all updates
  1. A new version of the form has been added. You should only use this form if you're applying for a grant of representation in Northern Ireland.

  2. 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.

  3. Statement of truth has been added to the Probate Summary form.

  4. 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'.

  5. The Welsh language version of the IHT421 form has been updated.

  6. The IHT421 form has been amended to include the additional Inheritance Tax threshold (sometimes known as the Residence nil rate band or RNRB).

  7. IHT421 updated attachment replaced on the page.

  8. Added translation