Apply for probate or confirmation if there's Inheritance Tax to pay, or if the deceased's estate does not qualify as an 'excepted estate'.
Complete your Inheritance Tax account (IHT400)
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Guide to completing your Inheritance Tax account (IHT400 notes 2022)
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Guide to completing your Inheritance Tax account (IHT400 notes 2021)
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Inheritance Tax nil rate bands, limits and rates (IHT400 rates and tables)
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Working out the interest on Inheritance Tax Payments (IHT400 Helpsheet)
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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’. You can use the notes and forms IHT401 to IHT436 to support you.
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Supplementary forms
Inheritance Tax: domicile outside the United Kingdom (IHT401)
Inheritance Tax: claim to transfer unused nil rate band (IHT402)
Inheritance Tax: gifts and other transfers of value (IHT403)
Tell HMRC about houses, land, buildings and interest in land for Inheritance Tax
Inheritance Tax: bank and building society accounts (IHT406)
Inheritance Tax: household and personal goods (IHT407)
Inheritance Tax: household and personal goods donated to charity (IHT408)
Inheritance Tax: life assurance and annuities (IHT410)
Inheritance Tax: listed stocks and shares (IHT411)
Inheritance Tax: unlisted stocks and shares and control holdings (IHT412)
Inheritance Tax: business and partnership interests and assets (IHT413)
Inheritance Tax: interest in another estate (IHT415)
Inheritance Tax: debts due to the estate (IHT416)
Inheritance Tax: assets held in trust (IHT418)
Inheritance Tax: debts owed by the deceased (IHT419)
Inheritance Tax: National Heritage assets, conditional exemption and maintenance funds (IHT420)
Inheritance Tax probate summary for Northern Ireland (IHT421)
Apply for an Inheritance Tax reference (IHT422)
Direct Payment Schemes for Inheritance Tax (IHT423)
Inheritance Tax: reduced rate of Inheritance Tax (IHT430)