A free friendly guide to help explain the IHT400 form

Inheritance Tax account — for deaths in England & Wales

Sorting out Inheritance Tax after losing someone can feel overwhelming. This page walks you through the official HMRC form IHT400 (the April 2026 version) box by box. It looks like the paper form, so you can keep it open next to your paperwork.

This page was created to help other families who are going through this same issue. In loving memory of David Rainford.

Tap or click any numbered question — a friendly explanation pops up telling you what it means, what HMRC actually wants, where to find the information, and ways to ensure you pay the correct amount of tax and no more.

£325,000tax-free ‘nil rate band’ (frozen to April 2031)

+ up to £175,000where a qualifying home, or downsizing value, is closely inherited by direct descendants

40%tax above the tax-free amounts (36% if 10%+ goes to charity)

6 monthsto start paying the tax (interest runs after that — currently 7.75%)

12 monthsto send in the IHT400 itself

A friendly note before we start: this guide is here to explain and to help you claim everything you’re entitled to — it isn’t legal or tax advice, and I’m not a solicitor. It reflects the rules for deaths in 2026 (checked against gov.uk on 11 July 2026). For a large, unusual or business-heavy estate, an hour with a STEP-qualified solicitor or a tax adviser usually pays for itself many times over. And HMRC’s own helpline is genuinely helpful: 0300 123 1072.

First things first — do you even need to fill in IHT400?

Many families don’t. If the estate counts as an “excepted estate”, you skip this whole form and simply give the estate figures as part of the probate application. The form depends on where the grant is needed: England and Wales use PA1P or PA1A; Scotland uses C1; Northern Ireland uses NIPF1 or NIPF2 plus NIPF7. Different forms can apply to non-long-term UK residents and special grants. That’s a big saving in time — so it’s worth two minutes to check. Tick everything that’s true and I’ll tell you where you stand:

The person who died was a long-term UK resident (lived in the UK for at least 10 of the last 20 tax years — true for almost everyone who’s always lived here) The whole estate (everything they owned, before taking off debts) is worth £325,000 or less — or £650,000 or less if their late husband, wife or civil partner never used their own allowance For an exempt estate up to £3 million, confirm that the deceased and their spouse or civil partner met HMRC’s residence/domicile conditions and that the net chargeable estate is no more than the nil-rate band after liabilities and spouse/civil partner and/or charity exemption only. Gifts made in the 7 years before death total £250,000 or less (and were only cash, personal items, listed shares, or property given outright to people) No gifts with strings attached (e.g. gave the house away but carried on living there), no more than £250,000 in a single UK trust, and foreign assets under £100,000

Tick the boxes above that apply and I’ll give you a steer.

This tool provides an initial indication only. Confirm every condition in pages 1–3 of the current IHT400 Notes, including specified transfers, gifts out of income, pensions, trusts, foreign assets and any transferred nil-rate-band claim.

Your road map — what happens, in what order

Register the death and gather the paperwork. Will and any codicils, death certificate, bank and building society letters, pension and insurance details, property valuations, recent bills, and anything about gifts they made. The list below has the lot.
Work out roughly what the estate is worth. Everything they owned at open market value, minus debts. This tells you whether there’s tax to pay and whether you need IHT400 at all (see the checker above).
If there’s tax to pay — get an Inheritance Tax reference number. Apply online at gov.uk/paying-inheritance-tax (or post Schedule IHT422) at least 3 weeks before you send the form. No tax to pay = no reference needed.
Fill in IHT400 boxes 1–28, then answer boxes 29–48 to see which schedules you need. Fill in the schedules, then copy the figures back into pages 7–12 of the main form.
Arrange the tax payment. Tax is normally due by the end of the sixth month after the month in which the person died. The bank can usually pay HMRC straight from the deceased’s account (the “Direct Payment Scheme”, Schedule IHT423) — you don’t need to find the money yourself.
Sign the declaration — All personal representatives who will be named on the grant must review and agree the declaration. They should sign unless the current HMRC non-physical-signature procedure is used correctly. Post the lot to HMRC — Inheritance Tax, HM Revenue and Customs, BX9 1HT. Copies only, never originals (except keep the original will safe — the probate service asks for that separately).
Wait for HMRC’s letter with your unique code (it can also come by email if you tick the box on page 17), then apply for probate at gov.uk/applying-for-probate — fee £300 for estates over £5,000. Probate usually arrives within about 12 weeks of applying.

The paperwork treasure hunt — where the numbers come from

Banks & building societies: write to each one — they’ll send the balance plus interest earned but not yet paid at the date of death. Ask about the Direct Payment Scheme at the same time.
The home: an estate agent will usually value it free; for anything near or over the tax threshold, a paid RICS “Red Book” valuation is worth every penny — HMRC respects it and it protects you from challenge.
Shares & investments: the platform or registrar can give a date-of-death valuation; for ISAs ask for capital and any interest/dividends due.
Pensions: ask each scheme what was being paid, what arrears were due, and whether any lump sum is payable — and who decides who gets it (that decides whether it goes on the form as part of the estate).
NS&I / Premium Bonds: claim a valuation at nsandi.com.
Debts: mortgage statement, credit cards, utility bills to the date of death, care home fees, and the funeral invoice (keep it — it’s deductible).
Gifts: Review at least the seven years before death. If the deceased made gifts into trust or other chargeable lifetime transfers, earlier transactions may also affect the calculation, so obtain specialist advice.
The will: note who gets what — the spouse and charity shares change the tax directly.

The legal ways to shrink the bill — your claim-everything checklist

Inheritance Tax has generous allowances, but almost none of them are automatic — you have to claim them on the right schedule. Here’s the friendly adviser’s checklist. Every one of these is standard, HMRC-approved practice — it’s about paying what’s due and not a penny more.

Opportunity	What it’s worth & how to claim
Spouse/civil partner exemption	Transfers to a spouse or civil partner are normally exempt. However, where the deceased was a long-term UK resident and the recipient spouse or civil partner was not, the exemption is generally limited to the nil-rate band (£325,000), unless a valid election or another exception applies.
Double the £325,000 band (widowed spouses)	If their husband, wife or civil partner died first and didn’t use their allowance, claim it with Schedule IHT402 (box 29c → box 116). Up to an extra £325,000 tax-free — worth up to £130,000 in tax. Send IHT402 no later than 24 months after the end of the month in which the deceased died, unless HMRC confirms a different permitted deadline.
Home to children: up to £175,000 more	The “residence nil rate band”. Claim on Schedule IHT435, and the late spouse’s unused one too on IHT436 — up to £350,000 extra tax-free in total. Even if they downsized or sold the home (e.g. moved to a care home) after 8 July 2015, a claim can still work. Send IHT436 no later than 24 months after the end of the month in which the deceased died, unless HMRC confirms a different permitted deadline.
36% charity rate	The 36% rate may apply when the charitable gift is at least 10% of the statutory baseline amount for the relevant component of the estate. The calculation can involve separate components and elections, so use Schedule IHT430 or HMRC’s calculator.
Gift exemptions	On Schedule IHT403, knock off: £3,000 a year annual exemption (+ one unused prior year), £250 small gifts per person, wedding gifts (£5,000 child / £2,500 grandchild / £1,000 anyone), and normal expenditure out of income — this has no fixed monetary cap, but the gifts must be normal expenditure, made out of income and leave the donor with enough income to maintain their usual standard of living (page 8 of IHT403).
Deduct qualifying debts only	Deduct qualifying liabilities that the deceased actually owed at death, plus allowable funeral expenses. Do not deduct probate fees or post-death solicitor, estate-agent or valuation costs unless a specific HMRC rule permits them.
Value fairly — not generously	Use open market value, not insurance or “sentimental” value. House contents are worth car-boot prices, not what they cost. A professional valuation for the house and any valuables protects you both ways.
Business & farm relief	Trading businesses and farmland can be 100% relieved (up to the new £2.5 million allowance for deaths from 6 April 2026, 50% above it) — Schedules IHT413/IHT414, plus IHT437 to claim a late spouse’s unused allowance.
Pay the house tax in instalments	Tax on the home and land can be spread over 10 annual instalments (box 110). Interest normally applies to outstanding instalments, but for qualifying Agricultural Relief or Business Relief assets inherited from 6 April 2026 the instalment balance is interest-free. Late instalments still attract interest.
Taxed twice? Quick succession relief	If the person inherited from someone else within 5 years and tax was paid then, claim successive charges relief on the IHT400 Calculation — up to 100% of that tax back off the bill.
Sale-loss relief	IHT35 and IHT38 can reduce the IHT value after qualifying sales at a loss, but statutory conditions apply. IHT35 must include all qualifying investments sold in the period; use the form notes before estimating a repayment.
Rewrite the will (legally)	Within 2 years, all affected beneficiaries can sign a deed of variation to redirect inheritances — e.g. to the surviving spouse or charity — and it’s read back into the will for tax. A solicitor should draft this one.

Each of these is explained again in the box where it belongs, so you’ll meet them at the right moment as you work through the form.

▼ The form itself starts here — laid out like the paper version. Click anything you’re unsure about. ▼

HM Revenue
& Customs

Inheritance Tax account

IHT400

INTERACTIVE COMPANION — NOT THE OFFICIAL FORM

When to use this form

Fill in this form if the deceased died on or after 18 March 1986, and there’s Inheritance Tax to pay, or there’s no Inheritance Tax to pay, but the estate does not qualify as an excepted estate.

Deadline

You must send this form to us within 12 months of the date of death. Interest will be payable after 6 months.

The Inheritance Tax account

The account is made up of this form and separate schedules. You’ll have to fill in some of the schedules. Gather the deceased’s papers, fill in boxes 1 to 28, then work through boxes 29 to 48 to identify which schedules you’ll need. Fill in the necessary schedules before moving on to fill in this form.

Inheritance Tax reference number

If there’s any Inheritance Tax to pay, you’ll need an Inheritance Tax reference number before you send this form to us. Apply online or with Schedule IHT422, at least 3 weeks before you plan to send us this form. You do not need one if there’s no tax to pay.

Filling in this form

Use the IHT400 ‘Notes’ to help you • fill in the form in black or blue ink • make full enquiries so the figures you give are correct • do not send original documents, only copies.

If you need help

Go to www.gov.uk/inheritance-tax or phone the helpline on 0300 123 1072 (+44 300 123 1072 from outside the UK).

About the deceased

Deceased’s name

Title – enter MR, MRS, MISS, MS or other title

Surname

First names

Date of death DD MM YYYY

Inheritance Tax reference number

Go to the note at the top of this form

Was the deceased male or female?

Male

Female

Deceased’s date of birth DD MM YYYY

Did the deceased die on or before 5 April 2025?

No Go to box 6b

Yes

Where was the deceased domiciled at the date of death?

Read the IHT400, ‘Notes’ for more information about ‘Domicile’

England and Wales

Scotland

Northern Ireland

other country specify country below

If the deceased was domiciled outside of the UK, you must complete schedule IHT401 and go to box 8.

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About the deceased continued

Was the deceased a long-term UK resident immediately before their death?

Go to IHT400, ‘Notes’ for information about long-term UK residence

No You must complete schedule IHT401a and go to box 7

Yes

If the deceased was domiciled in Scotland at the date of death

Has the legitim fund been discharged in full following the death?

Go to IHT400, ‘Notes’

Yes Go to box 8

No Provide a full explanation in the ‘Additional information’ boxes, page 19

Deceased’s details

Was the deceased

married or in a civil partnership?

single?

widowed or a surviving civil partner?

divorced or a former civil partner?

If the deceased was married or in a civil partnership at the time of their death, on what date did the marriage or registration of the civil partnership take place? DD MM YYYY

Who survived the deceased

Tick all that apply

a spouse or civil partner?

brothers or sisters?

parents?

children? number

grandchildren? number

Deceased’s last known permanent address

Postcode

Was the property in box 11 owned or part-owned by the deceased or did the deceased have a right to live in the property?

Do not tick ‘Yes’ to this question if the deceased was only renting the property

Yes Go to box 13

No Give details below. For example, ‘deceased lived with daughter’ or ‘address was a nursing home’

Deceased’s occupation, or former occupation if retired

for example, ‘retired doctor’

13a

Deceased’s nationality

Deceased’s National Insurance number

Deceased’s Income Tax number or Unique Taxpayer Reference (UTR) (if known)

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Contact details of the person dealing with the estate

For example, a solicitor or executor.

Did anyone act under a power of attorney granted by the deceased during their lifetime?

This may have been a general, enduring or lasting power of attorney.

Yes Enclose a copy of the power of attorney. Do not send the original document with this account.

Name and address of the firm or person dealing with the estate

Name

Postcode

House or building number

Rest of address, including house name or flat number

Contact name

If different from box 17

Phone number

Contact’s reference

If we need to repay any overpaid Inheritance Tax we will make payments directly to a customer’s bank account using Faster Payments. Enter the account details below.

Account name

Sort code

Account number

Deceased’s will

Did the deceased leave a will?

No Go to box 29

Yes Go to box 25. Please enclose a copy of the will and any codicils when sending us your account. If an instrument of variation alters the amount of Inheritance Tax payable, please also send a copy. Do not send the original documents.

Is the address of the deceased as shown in the will the same as the deceased’s last known permanent address at box 11?

No Go to box 26

Yes Go to box 27

What happened to the property given as the deceased’s residence in the will?

If the deceased sold the property but used all the sale proceeds to buy another main residence for themselves and this happened more than once, simply say that the ‘residence was replaced by the current property’. In all other cases give details of exactly what happened to the property, and give the date of the events

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Items referred to in the will but not included in the estate

Only fill in boxes 27 and 28 if the deceased left a will. If they did not, go to box 29.

Are you including on this form all assets specifically referred to in the will?

For example, land, buildings, personal possessions, works of art or shares

No Go to box 28

Yes Go to box 29

Items referred to in the will and not included on this form.

Any gifts should be shown on form IHT403

Items given away as gifts, sold or disposed of before the deceased’s death	Who was the item given or sold to, or what happened to it?	Date of gift, sale or disposal	Value of the item at the date of gift, sale or disposal £	If the item was sold, what did the deceased do with the sale proceeds?

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What makes up your Inheritance Tax account – schedules

To make a complete account of the estate you may need to fill in some separate schedules. Answer the following questions by ticking the ‘No’ or ‘Yes’ box. (Click any question for help — and see the plain-English schedule guide further down.)

29a

Residence nil rate band

Do you want to use the residence nil rate band?

Yes

Use Schedule IHT435

29b

Transfer of unused residence nil rate band

Do you want to transfer any unused residence nil rate band from the deceased’s spouse or civil partner who died before them?

Yes

Use Schedule IHT436

29c

Transfer of unused nil rate band

Do you want to transfer any unused nil rate band from the deceased’s spouse or civil partner who died before them?

Yes

Use Schedule IHT402

29d

Transfer unused 100% relief allowance for agricultural property or business property

Do you want to transfer any unused 100% relief allowance for agricultural property or business property from the deceased’s spouse or civil partner who died before them?

Yes

Use Schedule IHT437

Gifts and other transfers of value

Did the deceased make any lifetime gifts or other transfers of value on or after 18 March 1986? See IHT400, ‘Notes’

Yes

Use Schedule IHT403

Jointly owned assets

Did the deceased jointly own any assets (other than business or partnership assets) with any other persons?

Yes

Use Schedule IHT404

Houses, land, buildings and interests in land

Did the deceased own any houses, land or buildings or have rights over land in the UK in their sole name?

Yes

Use Schedule IHT405

Bank and building society accounts

Did the deceased hold any bank or building society accounts in their sole name, including cash ISAs, National Savings and Premium Bonds?

Yes

Use Schedule IHT406

Household and personal goods

Did the deceased own any household goods or personal possessions? If they did not, or they do not have any value, please explain the circumstances in the ‘Additional information’ boxes on page 19.

Yes

Use Schedule IHT407

Household and personal goods donated to charity

Do the people who inherit the deceased’s household goods and personal possessions want to donate some or all of them to a qualifying charity and deduct charity exemption from the value of the estate?

Yes

Use Schedule IHT408

Pensions

Did the deceased have any provision for retirement other than the State Pension? For example, a pension from an employer, a personal pension policy (or an alternatively secured pension)

Yes

Use Schedule IHT409

Life assurance and annuities

Did the deceased pay premiums on any life assurance policies, annuities or other products which are payable either to their estate, to another person or which continue after death?

Yes

Use Schedule IHT410

Listed stocks and shares

Did the deceased own any listed stocks and shares or stocks and shares ISAs (excluding control holdings)?

Yes

Use Schedule IHT411

Unlisted stocks and shares and control holdings

Did the deceased own any unlisted stocks and shares, or any control holdings of any listed shares?

Yes

Use Schedule IHT412

Business Relief, business and partnership interests and assets

Do you want to deduct Business Relief from any business interests and assets owned by the deceased or a partnership in which they were a partner?

Yes

Use Schedule IHT413

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What makes up your Inheritance Tax account – schedules continued

Farms, farmhouses and farmland

Do you want to deduct Agricultural Relief from any farmhouses, farms or farmland owned by the deceased?

Yes

Use Schedule IHT414

Interest in another estate

Was the deceased entitled to receive any legacy or assets from the estate of someone who died before them and that they had not received before they died?

Yes

Use Schedule IHT415

Debts due to the estate

Was the deceased owed any money by way of personal loans or mortgage at the date of death?

Yes

Use Schedule IHT416

Foreign assets

Did the deceased own any assets outside the UK either in their sole name or jointly with others?

Yes

Use Schedule IHT417

Assets held in trust

Did the deceased have any right to benefit from any assets held in trust (including the right to receive assets held in a trust at some future date)?

Yes

Use Schedule IHT418

Debts owed by the deceased

Do you wish to include a deduction from the estate for debts and liabilities of the following types: money that was spent on behalf of the deceased and which was not repaid • loans • liabilities related to a life assurance policy where the sum assured will not be fully reflected in the estate • debts that the deceased guaranteed on behalf of another person?

Yes

Use Schedule IHT419

National Heritage assets

Is any asset already exempt or is exemption now being claimed, on the grounds of national, scientific, historic, artistic, scenic or architectural interest? Or does any such asset benefit from an Approved Maintenance Fund?

Yes

Use Schedule IHT420

Do you have all of the schedules you need?

No Download the schedules from www.gov.uk/inheritance-tax or phone us on 0300 123 1072. When you have all the schedules you need, fill in all of the marked schedules except IHT435 and IHT436 before you go to box 48a.

Yes Fill in all of the marked schedules except IHT435 and IHT436 before you go to box 48a. Fill in schedules IHT435 and IHT436 after completing box 108.

48a

Will you be deducting successive charges relief?

See questions 11 to 18 on the IHT400, ‘Calculation’.

Yes

48b

Will you be applying for double taxation relief or unilateral relief?

Yes

48c

Does the deceased’s domicile affect the way a double taxation convention applies?

Yes

Use Schedule IHT401

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Estate in the UK

Use this section to tell us about assets owned by the deceased in the UK. You should include all assets owned outright by the deceased and the deceased’s share of jointly owned assets. You’ll need to copy figures from the schedules you’ve filled in. Any assets the deceased had outside the UK should be shown on Schedule IHT417, ‘Foreign assets’ and not in boxes 49 to 96. Column A = tax due up front · Column B = tax can be paid in instalments — click any line to see why.

Jointly owned assets

Enter ‘0’ in the box if the deceased did not own any of the assets described.

Column A

Column B

Jointly owned assets (Schedule IHT404, box 5)

Jointly owned assets (Schedule IHT404, box 10)

Assets owned outright by the deceased

Enter the value of the assets owned outright by the deceased in the amount boxes attached to each question. Enter ‘0’ in the box if the deceased did not own any of the assets described.

Deceased’s residence (except farmhouses and jointly owned houses) (Schedule IHT405, box 7).

Include the value of jointly owned houses at box 49 and farmhouses at box 68 instead. Have you considered residence nil rate band? (Schedules IHT435 and IHT436)

Bank and building society accounts in the deceased’s sole name (Schedule IHT406, box 1)

Cash (in coins or notes) and uncashed traveller’s cheques

Premium Bonds and National Savings and Investments products (Schedule IHT406, box 5)

Household and personal goods (Schedule IHT407, box 6)

Pensions (Schedule IHT409, boxes 7 and 15) – include the value of any pensions arrears due at the date of death

Life assurance and mortgage protection policies (Schedule IHT410, box 6)

Total of all the figures in column A (boxes 50 to 57)

Total of all the figures in column B (boxes 49 plus 51)

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Estate in the UK continued

Column A

Column B

Copy the figure from box 58

Copy the figure from box 59

UK Government and municipal securities (Schedule IHT411, box 1), but include dividends and interest at box 64

Listed stocks, shares and investments that did not give the deceased control of the company (Schedule IHT411, box 2)

Dividends or interest on stocks, shares and securities

Traded unlisted and unlisted shares except control holdings (Schedule IHT412, boxes 1 and 2)

Traded unlisted and unlisted shares except control holdings (go to IHT412 notes, ‘Paying tax by instalments’)

Control holdings of unlisted, traded unlisted and listed shares (Schedule IHT412, boxes 3, 4 and 5)

Farms, farmhouses and farmland (give details on Schedules IHT414 and IHT405)

Businesses including farm businesses, business assets and timber (give details on Schedule IHT413 and IHT405)

Other land, buildings and rights over land (give details on Schedule IHT405)

Interest in another estate (Schedule IHT415, box 7)

Interest in another estate (Schedule IHT415, box 9)

Debts due to the estate (Schedule IHT416, box 3 total)

Income Tax or Capital Gains Tax repayment

Trust income due to the deceased – go to IHT400, ‘Notes’

Other assets including cryptoassets and income due to the deceased

(enter details in the ‘Additional information’ boxes on page 19 of this form if not given elsewhere)

Total of all the figures in column A (boxes 60 to 65 and 72 to 76)

Total of all the figures in column B (boxes 61 to 71)

Gross total of the estate in the UK (box 77 plus box 78)

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Deductions from the estate in the UK incurred up to the date of death

Mortgages, secured loans and other debts payable out of property or assets owned outright by the deceased and shown in column B on pages 7 and 8.

For example, a mortgage secured on the deceased’s house or a loan secured on a business. Enter the name of the creditor and say which property or asset the deduction relates to, describing the liability. Provide copies of any written evidence of the debts.

Name of creditor	Property or asset and description of liability	Amount £

Total mortgages and secured loans

Funeral expenses

Funeral costs

Headstone

Other costs (specify)

Total cost of funeral

Other liabilities

Enter any other liabilities that have not been shown in boxes 80 or 81. For example, outstanding gas and electricity bills, credit card balances, nursing home fees or Income Tax.

Creditor’s name and description of the liability	Amount £

Total other liabilities

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Deductions from the estate in the UK continued

Deductions summary

Column A

Column B

Box 80 figure

Total of box 81 and box 82

Box 77 minus box 84.

If the result is a minus figure enter ‘0’ in the box and enter the deficit in box 88

£ 0

Box 78 minus box 83.

If the result is a minus figure enter ‘0’ in the box and enter the deficit in box 87

£ 0

Enter the deficit figure from box 86 (if there is one)

£ 0

Enter the deficit figure from box 85 (if there is one)

£ 0

Box 85 minus box 87

£ 0

Box 86 minus box 88

£ 0

Total estate in the UK (box 89 plus box 90)

£ 0

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Exemptions and reliefs

Exemptions and reliefs deducted from the assets in the deceased’s sole name shown on pages 7 and 8, column A.

If you’re deducting spouse or civil partner exemption, enter the spouse’s or civil partner’s full name, National Insurance number (if known), date and country of birth and whether the spouse is a long-term UK resident. If you’re deducting charity exemption, enter the full name of the charity, country of establishment and the HMRC charities reference, if available. Do not include exemptions or reliefs on jointly owned assets — these go on Schedule IHT404, box 9. Do not deduct transferable nil rate band here — it goes at box 116 or box 2 of IHT400, ‘Calculation’. If you’re claiming Agricultural Relief or Business Relief, show the breakdown of the relief claimed at 100% or 50%.

Describe the exemptions or reliefs you are claiming	Rate of relief enter 100% or 50%	Amount deducted £

Total exemptions and reliefs from assets in column A

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Exemptions and reliefs continued

Exemptions and reliefs deducted from the assets in the deceased’s sole name shown on pages 7 and 8, column B.

Same details as box 92 — spouse/civil partner or charity details, and the 100%/50% breakdown for Agricultural or Business Relief. Exemptions on jointly owned assets go on form IHT404, box 4.

Describe the exemptions or reliefs you are claiming	Rate of relief enter 100% or 50%	Amount deducted £

Total exemptions and reliefs from assets in column B

Column A

Column B

Box 89 minus box 92

£ 0

Box 90 minus box 93

£ 0

Total net estate in the UK, after exemptions and reliefs (box 94 plus box 95)

£ 0

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Other assets taken into account to calculate the tax

Column A

Column B

Foreign houses, land, businesses and control holdings (Schedule IHT417, box 5)

Other foreign assets (Schedule IHT417, box 10)

Assets held in trust on which the trustees would like to pay the tax now (Schedule IHT418, box H10)

100

Assets held in trust on which the trustees would like to pay the tax now (Schedule IHT418, box H7)

101

Nominated assets.

Include details of the nominated assets in the ‘Additional information’ boxes on page 19 – go to IHT400, ‘Notes’

102

Box 98 plus box 100 plus box 101

103

Box 97 plus box 99

104

Gifts with reservation and pre-owned assets (Schedule IHT403, box 17)

105

Assets held in trust on which the trustees are not paying the tax now (Schedule IHT418, box H11 less value in boxes 99 and 100 above)

Box 106 is not in use

107

Total other assets taken into account to calculate the tax (box 102 plus boxes 103, 104 and 105)

108

Total chargeable estate (box 96 plus box 107). Complete IHT435 and IHT436 if you’ve ticked boxes 29a or 29b on page 5

£ 0

Working out the Inheritance Tax

If you’re filling in this form yourself without the help of a solicitor or other adviser, you do not have to work the tax yourself, we can do it for you. If you want us to do this, tick here

If there is no Inheritance Tax to pay, you do not need to fill in this page and should go to box 121 on page 15.

109

Does any part of the estate qualify for the reduced rate of Inheritance Tax (36%)?

Go to IHT400, ‘Notes’

No Go to box 110

Yes You’ll need to fill in Schedule IHT430, ‘Reduced rate of Inheritance Tax’

Paying Inheritance Tax by instalments

Instead of paying all of the Inheritance Tax at once you may pay some of it in 10 annual instalments (that is, one instalment each year for 10 years). You can pay by instalments on any assets shown in column B on pages 7 and 8 that have not been sold. Interest will be payable on the instalments. The total value of the assets on which you may pay the tax by instalments is box 95 plus boxes 97 and 99 (if any).

110

Do you wish to pay the tax on the amounts shown in boxes 95, 97 plus 99 by instalments?

No Go to Simple Inheritance Tax calculation. If you do not elect to pay tax by instalments you must pay all the tax due on the estate when you send us your form IHT400.

Yes If any of the assets in column B have been sold, write the total value of those assets here

Go to box 120

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Simple Inheritance Tax calculation

You can use the simple calculation in boxes 111 to 119 to work out the Inheritance Tax on the estate as long as the following apply:

• you’re paying the tax on or before the last day of the sixth month after the death occurred so no interest is payable • you do not want to pay all of the tax now and not pay by instalments on property in column B • the total of any lifetime gifts is below the Inheritance Tax nil rate band • you’re not deducting double taxation relief on any foreign assets • you’re not deducting successive charges relief • the estate does not qualify for the reduced rate of Inheritance Tax (36%).

If the simple calculation does not apply to you, you’ll need to use either form IHT400, ‘Calculation’ or Schedule IHT430 to work out the Inheritance Tax due, then continue to fill in this form at box 120.

111

Residence nil rate band

(enter the result from the Residence nil rate band calculator, go to www.gov.uk)

112

Chargeable estate after residence nil rate band

(if negative enter ‘0’) (box 108 minus box 111)

113

Total chargeable value of gifts made by the deceased within the 7 years before their death (IHT403, box 7)

114

Value chargeable to tax before nil rate band (box 112 plus box 113)

115

Inheritance tax nil rate band at the date of death

go to IHT400, ‘Rates and tables’

116

Transferable nil rate band (Schedule IHT402, box 21)

117

Total nil rate band (box 115 plus box 116)

118

Value chargeable to tax (box 114 minus box 117)

119

Inheritance Tax (box 118 multiplied by 40%)

£ ·

Direct Payment Scheme

This is a scheme under which participating banks, building societies and National Savings and Investments will release funds from the deceased’s accounts directly to HMRC to pay Inheritance Tax.

120

Do you wish to use the Direct Payment Scheme?

Yes Fill in Schedule IHT423 (you’ll need a separate form for each bank, building society and National Savings and Investments account concerned)

If you’re applying for probate in Northern Ireland you must complete and enclose the IHT421, ‘Probate Summary’. If you’re applying for Confirmation in Scotland, you must enclose a copy of the C1 ‘Confirmation form’.

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Declaration

121

I/We wish to apply for the following type of grant

(go to the note ‘Grant of representation’ in IHT400, ‘Notes’ to decide on the type of grant)

Probate

Confirmation

Letters of Administration

Letters of Administration with will annexed

Other (specify)

122

Tell us where this application is being made. Tick one box

England and Wales

Scotland

Northern Ireland

To the best of my/our knowledge and belief, the information I/we have given and the statements I/we have made in this account and the schedules attached (together called ‘this account’) are correct and complete. Tick the schedules you’ve filled in.

IHT401

IHT409

IHT418

IHT401a

IHT410

IHT419

IHT402

IHT411

IHT420

IHT403

IHT412

IHT421

IHT404

IHT413

IHT430

IHT405

IHT414

IHT435

IHT406

IHT415

IHT436

IHT407

IHT416

IHT437

IHT408

IHT417

I/We have made the fullest enquiries that are reasonably practicable in the circumstances to find out the open market value of all the items shown in this account. The value of items in the boxes listed are provisional estimates which are based on all of the information available to me/us at this time. I/We will tell HM Revenue and Customs the exact values as soon as I/we know it and I/we will pay any additional tax and interest that may be due.

List the boxes in the account that are provisional here.

I/We understand that I/we may be liable to prosecution if I/we deliberately conceal any information that affects the liability to Inheritance Tax arising on the deceased’s death, or if I/we deliberately include information in this account which I/we know to be false.

I/We understand that I/we may have to pay financial penalties if this account is delivered late or contains false information, or if I/we fail to correct anything which is incorrect in any material respect within a reasonable time of it coming to my/our notice.

I/We understand that the issue of the grant does not mean that I/we have paid all the Inheritance Tax and interest that may be due on the estate, or that the statements made and the values included in this account are accepted by HM Revenue and Customs.

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Declaration continued — signatures

Each person delivering this account, whether as executor, intending administrator or otherwise, must sign this page to indicate that they have read and agreed to the statements on pages 15 and 16.

Surname or agent name

First names

Date of birth

National Insurance number or UTR

Phone number

Address & postcode

Signature

Date DD MM YYYY

Surname or agent name

First names

Date of birth

National Insurance number or UTR

Phone number

Address & postcode

Signature

Date DD MM YYYY

(The paper form has space for up to 4 people — every executor named on the probate application must sign.)

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Sending you an acknowledgement and code for probate or confirmation by email

When we’ve processed this IHT400 return, we’ll send you an acknowledgement letter. The letter will include a code that you’ll need when you apply for probate in England and Wales, or confirmation in Scotland. To speed up the process, we can send you this information by email. However, email is not secure, so it’s important that you understand the risks.

I confirm I have read and accept the terms outlined in the email disclaimer

Email address

Please state your capacity (for example, executor or agent)

We’ll only use email to send you this information. We cannot use this email for any other correspondence.

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Checklist

Use the checklist to remind you of the actions you should take and the additional information you should include when sending the Inheritance Tax forms to us. Click any item to see why it matters.

If the deceased died leaving a will, provide a copy of the will, and any codicils

Yes

If the estate has been varied and the variation changes the tax, provide a copy of the instrument of variation

Yes

Any professional valuation of stocks and shares

Yes

Any professional valuation of household effects or personal possessions

Yes

Any professional valuation of houses, land and buildings

Yes

A copy of any insurance policy (and annuity, if appropriate) where the deceased was paying premiums for the benefit of someone else, and any trust documents if the policy was written in trust

Yes

A copy of any trust deeds, if the trustees are paying tax at the same time as you apply for the grant

Yes

Any evidence of money owed to the deceased, including loan agreements and any evidence of debts being released

Yes

A copy of any joint life assurance policy or policy on the life of another person

Yes

A copy of any structural survey and/or correspondence with the loss adjuster about structurally damaged property

Yes

If you’re deducting Agricultural Relief, a plan of the property and a copy of the lease or agreement for letting

Yes

If you’re deducting Business Relief, a copy of the partnership agreement (where appropriate) and the last 3 years’ accounts

Yes

If you’re deducting double taxation relief, evidence of the foreign tax paid

Yes

Any written evidence of debts to close friends or family

Yes

Have all executors signed page 16 of this form?

Yes

If you’ve calculated your own tax, have you enclosed the calculation and arranged to pay the tax?

Yes

Have you completed an IHT421 if applying for a grant in Northern Ireland or a form C1 if applying in Scotland?

Yes

Agricultural or Business Relief apportionment (if used) — have you enclosed the apportionment tool output?

Yes

Direct Payment Scheme (if used) — have you sent a Schedule IHT423 to each organisation providing funds?

Yes

Return address and contact details

Send the Inheritance Tax forms to: Inheritance Tax, HM Revenue and Customs, BX9 1HT · Phone: 0300 123 1072. For more about any aspect of Inheritance Tax go to www.gov.uk/inheritance-tax.

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Additional information

Use this space: to explain the circumstances where the deceased did not own any household effects (box 34) • details of any claim for discharge of legal rights (box 7) • other assets and income due to the deceased (box 76) • nominated assets (box 101) • successive charges relief • why any debts that are not being repaid out of the estate are still being deducted (box 80 or 82) • how you calculated the apportionment of 100% and 50% Agricultural and/or Business Relief.

If you need more space, continue on a separate sheet.

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The schedules, in plain English

The IHT400 is really a cover form — the detail goes on separate schedules. Boxes 29–48 told you which ones you need. Here’s what each one actually is, so nothing feels mysterious. Click a card for what to gather, the fiddly bits, and any money-saving angles. Download any schedule from gov.uk.

IHT401Domicile outside the UK

Only if the person’s permanent home was abroad (deaths before 6 Apr 2025) or a treaty applies.

IHT401aNot a long-term UK resident

For deaths from 6 Apr 2025 where the person hadn’t lived in the UK 10 of the last 20 tax years.

IHT402Transfer unused nil rate band

The big one for widows and widowers — up to £325,000 extra tax-free.

IHT403Gifts & transfers of value

Lifetime gifts and transfers that must be reported, including relevant gifts in the seven years before death, gifts with reservation and certain earlier trust transfers.

IHT404Jointly owned assets

Joint homes, joint accounts — and the fact that a joint share may be worth less than its mathematical share, but any discount depends on the facts and related-property rules can prevent it.

IHT405Houses, land & buildings

Details and valuations of every property owned in their sole name.

IHT406Bank accounts & NS&I

Every sole-name account, with interest earned to the date of death.

IHT407Household & personal goods

Value household and personal goods at the price they might reasonably fetch if sold on the open market at the date of death. Obtain specialist valuations for valuable or unusual items and follow IHT407’s item-by-item rules.

IHT408Goods donated to charity

Use IHT408 when the beneficiaries who inherited household or personal goods donate them to a qualifying charity and want charity exemption. All relevant beneficiaries must sign and evidence of receipt is required.

IHT409Pensions

For deaths before 6 April 2027, many discretionary pension death benefits are outside the estate, but exceptions apply. For deaths on or after 6 April 2027, most unused pension funds and pension death benefits will be brought into the estate.

IHT410Life assurance & annuities

Policies paying the estate — policies written in trust usually stay out of it.

IHT411Listed stocks & shares

Shares, funds, ISAs — valued the special HMRC way at the date of death.

IHT412Unlisted shares & control holdings

From 6 April 2026, qualifying AIM/not-listed recognised-market shares generally receive 50% Business Relief.

IHT413Business Relief

Other qualifying business and agricultural property may receive 100% relief within the combined £2.5 million allowance, then 50% above it.

IHT414Agricultural Relief

Relief on farms and farmland that was farmed or let for farming.

IHT415Interest in another estate

An inheritance they were due but hadn’t yet received — and a possible relief if tax was already paid on it.

IHT416Debts due to the estate

Money others owed them — personal loans, IOUs, director’s loan accounts.

IHT417Foreign assets

Overseas property, accounts and shares — plus double taxation relief if another country taxed them too.

IHT418Assets held in trust

If they had the right to benefit from a trust — the trustees often pay that share of tax.

IHT419Debts owed by the deceased

Loans from family, money spent on their behalf, guarantees — with the evidence HMRC expects.

IHT420National Heritage assets

Conditional exemption for pre-eminent art, historic buildings and special land.

IHT421Probate summary (NI)

Only for Northern Ireland grants now — England & Wales use the emailed/posted code instead.

IHT422Apply for an IHT reference

The paper way to get your payment reference — online is faster.

IHT423Direct Payment Scheme

Ask the bank to pay HMRC straight from the deceased’s account — one form per bank.

IHT430Reduced rate (36%)

Claim the lower tax rate when 10%+ of the net estate goes to charity.

IHT435Residence nil rate band

Up to £175,000 may be available where a qualifying home, or qualifying downsizing value, is closely inherited by direct descendants. The amount is limited by the qualifying value and tapers for estates over £2 million.

IHT436Transfer unused RNRB

Add the late spouse’s unused home allowance — up to another £175,000.

IHT437Transfer unused 100% relief allowance

IHT437 claims the unused percentage of a predeceased spouse or civil partner’s combined 100% Agricultural/Business Relief allowance. The survivor’s combined allowance can be increased up to £5 million, subject to the form conditions and deadline.

C1Confirmation (Scotland)

Scotland’s equivalent of the probate application — the inventory of the estate.

Rates & tables — the numbers you’ll reach for

Current as at 11 July 2026. Check the live GOV.UK rate, fee or service-time page before relying on this figure.

Nil rate band (the tax-free allowance) — for box 115

For any death on or after 6 April 2009 the nil rate band is £325,000, and it stays frozen until April 2031. (Earlier deaths matter for the transferable band: e.g. 2007–08 £300,000, 2005–06 £275,000, 2002–03 £250,000 — but because the transfer works in percentages, the old amount rarely matters. The full historic table is on HMRC’s ‘IHT400 Rates and tables’ sheet you’ve downloaded.)

When the tax and the form are due

Month of death	Tax due by	Interest runs from	IHT400 due by
January	31 July	1 August	IHT400 filing deadline: within 12 months of the date of death. This differs from the tax-payment date, which is normally the end of the sixth month after the month of death.
February	31 August	1 September
March	30 September	1 October
April	31 October	1 November
May	30 November	1 December
June	31 December	1 January

…and so on: the tax is always due by the end of the sixth month after the month of death. Late-payment interest is currently 7.75% a year (from 9 January 2026 — it tracks the Bank of England base rate, so check the live rate on gov.uk). If you overpay, HMRC pays you interest back (currently 2.75%).

Taper relief on gifts — tax on the gift shrinks with time

Years between gift and death	Reduction in the tax on that gift
0–3 years	0% (full 40% tax on the part above the nil rate band)
3–4 years	20%
4–5 years	40%
5–6 years	60%
6–7 years	80%
Over 7 years	Gift is completely outside the estate (usually)

Remember: taper relief only helps when the gifts themselves exceed £325,000 — it reduces the tax, not the value of the gift.

Successive charges relief — inherited within 5 years

Years between the two deaths	≤1: 100%	1–2: 80%	2–3: 60%	3–4: 40%	4–5: 20%

The headline allowances for a death in 2026 at a glance

Allowance / rate	Amount	Where it’s claimed
Nil rate band	£325,000	Box 115 (automatic)
Transferred nil rate band (widowed)	up to £325,000 more	IHT402 → box 116
Residence nil rate band (qualifying home closely inherited by direct descendants, or downsizing value)	up to £175,000	IHT435 → box 111
Transferred residence nil rate band	up to £175,000 more	IHT436 → box 111
Tax rate above allowances	40% (36% with 10%+ to charity)	Box 119 / IHT430
Spouse/civil partner exemption	Transfers to a spouse or civil partner are normally exempt. However, where the deceased was a long-term UK resident and the recipient spouse or civil partner was not, the exemption is generally limited to the nil-rate band (£325,000), unless a valid election or another exception applies.	Boxes 92–93
Charity exemption	Unlimited	Boxes 92–93
Agricultural/Business 100% relief allowance (deaths from 6 Apr 2026)	£2.5 million (then 50% relief above)	IHT413/414 → boxes 92–93, IHT437 to transfer

After you post it — what happens next (England & Wales)

Pay (or start paying) the tax. Direct Payment Scheme from the deceased’s bank (IHT423), your own transfer using the IHT reference, or NS&I funds. If money is stuck, ask HMRC about a “grant on credit”.
HMRC processes the form and posts (or emails, if you ticked page 17) an acknowledgement letter with a unique code plus the estate values you’ll need for probate.
Apply for probate at gov.uk/applying-for-probate using the code — £300 fee (free if the estate is £5,000 or less; extra sealed copies £16 each — order one per bank/insurer, it speeds everything up). Most grants arrive within about 12 weeks.
HMRC may ask questions after the grant — that’s normal, especially about house values and debts. Keep every statement, valuation and receipt for at least this long.
Update HMRC if values change — use C4 to correct estate values, liabilities, exemptions or reliefs where too much or too little tax was paid. Do not use C4 to claim a sale loss: use IHT38 for qualifying land/building losses and IHT35 for qualifying investment losses.
Instalments diary: if you chose instalments, one-tenth is due each year on the anniversary of the due date — and the whole balance becomes due when the property is sold.
Two-year window: deeds of variation, the charity top-up to reach 36%, and RNRB/TNRB claims generally close 2 years after the death. Conditional exemption should normally be claimed within two years of the death or other chargeable event. HMRC has discretion to accept a later claim, but do not rely on this; make a protective claim promptly where relevant. Put a reminder in the calendar now.

Feeling stuck at any point? The HMRC helpline (0300 123 1072) will talk you through any box. And if the estate has a business, farm, trust or foreign property in it, a STEP solicitor or chartered tax adviser is the friend to hire — their fee is usually small next to the reliefs they secure.