IHT400 and schedules IHT401 to IHT430 are required as part of the probate or confirmation process in England, Wales, Scotland or Northern Ireland
if there is Inheritance Tax
to pay, or if the deceased's estate does not qualify as an 'excepted estate'. The IHT400 form was introduced in 2008.
If the estate is an 'excepted estate' then IHT205(2006) or IHT205(2011) should be used instead - depending on the date of death - if the deceased
was a permanent resident of England and Wales or Northern Ireland.
If the deceased was a permanent resident of Scotland, use form IHTC5(2006), or use IHTC5(SE)(2006) if the estate is is valued at less than £30,000.
In the majority of the cases when assets and liabilities are recorded in these forms, HMRC do not require pence values,
only whole pounds. Share values are an exception to this rule. The general position is that assets are rounded down to the nearest £ and liabilities
are rounded up to the nearest £.
For more details, see IHT400 Notes: guide to completing an Inheritance Tax return
Latest news
February 2014 IHT205(2011) has been released. Use IHT205(2006) for deaths occurring between 1 September 2006 and 5 April 2011. For deaths occurring on or after 6 April 2011 use IHT205(2011).
November 2013 HMRC released revised versions of IHT400 and IHT419. These forms were given minor amendments following customer feedback and also as a result of the Finance Act 2013.
September 2013 HMRC has announced new numbers for Trust and Deceased Estates Helpline, Probate and Inheritance Tax Helpline and others. The numbers are all available here.
November 2012 IHT38 has been updated to take account of legislative changes regarding time limits
November 2012 Revised versions of the following forms are to be
issued in advance of 1 November: IHT400, IHT404, IHT421 and IOV2. These changes are a result of the reduced rate of Inheritance Tax available for estates where the deceased died on or after 6 April 2012. New form IHT430 has also been added to the catalogue.
28 August 2012 HMRC has published revised
guidance on the reduced rate of Inheritance Tax estates can pay for a ten per cent donation to a registered charity with effect from 6th April 2012.
Access the guidance here.
13 August 2012 HMRC have revised forms IHT35 and IHT35(C)
Forms and Schedules for use alongside form IHT400
IHT400(Calc) |
Inheritance Tax account IHT400 Calculation |
IHT401 |
Domicile outside the United Kingdom |
IHT402 |
Claim to transfer unused nil rate band |
IHT403 |
Gifts and other transfers of value |
IHT404 |
Jointly owned assets |
IHT405 |
Houses, land, buildings and interests in land |
IHT406 |
Bank and building society accounts and National Savings & Investments |
IHT407 |
Household and personal goods |
IHT408 |
Household and personal goods donated to charity |
IHT409 |
Pensions |
IHT410 |
Life assurance and annuities |
IHT411 |
Listed stocks and shares |
IHT412 |
Unlisted stocks and shares and control holdings |
IHT413 |
Business and partnership interests and assets |
IHT414 |
Agricultural relief |
IHT415 |
Interest in another estate |
IHT416 |
Debts due to the estate |
IHT417 |
Foreign assets |
IHT418 |
Assets held in trust |
IHT419 |
Debts owed by the deceased |
IHT420 |
National Heritage assets, Conditional exemption and offers in lieu of tax |
IHT421 |
Probate summary |
IHT422 |
Application for an Inheritance Tax reference |
IHT423 |
Direct Payment Scheme - Bank or building society account |
| IHT430 |
Reduced rate of Inheritance Tax |
IHT400+ product
Alongside the standard IHT400 form range, Laserform can provide its best-selling IHT400+ product. In this product inheritance tax forms and schedules copy data and calculate across the forms and schedules and can be
saved as one file. These bespoke forms are not provided as part of the standard catalogue and must be ordered separately. If you are
using the standard forms and would more information on the IHT400+ enhancements, visit
the IHT pages on our website
or alternatively
contact Customer Care to ask for a quotation, or a demonstration of the forms.
Other Laserforms related to Inheritance Tax:
| IHT100 |
Inheritance Tax Account (lifetime chargeable events)
For information about our range of IHT100 Inheritance Tax forms, access the info-page here |
| IHT205(2006) |
Return of Estate Information (Where death occurred on or after 1 September 2006) (E+W, NI) |
| IHT207(2006) |
Return of Estate Information (Domiciled outside UK) (Where death occurred on or after 1 September 2006) (E+W, NI) |
| IHT217 |
Claim to transfer unused nil rate band for excepted estates (E+W, NI and Scotland) |
| IHTC1 |
Inventory Form – Confirmation (Scotland) |
| IHTC2 |
Inventory form – continuation sheet (Scotland) |
| IHTC4(S) |
To accompany Corrective Account/Inventory form C4 for confirmation or recording purposes in Scotland |
| IHTC5(2006) |
Return of Estate Information (Where death occurred on or after 1 September 2006) (Scotland) |
| IHTC5(OUK) (2006) |
Return of Estate Information (Domiciled outside UK) (W here death occurred on or after 1 September 2006) (Scotland) |
| IHTC5(SE) (2006) |
Information about Small Estates (Where death occurred on or after 1 September 2006) (Scotland) |
| R27 |
Potential repayment to the estate |
| PA1 |
Probate Application form |
| PA1a |
Guidance Notes for Probate Application form PA1 (Laserform V9.5 only) |
| AAG4(IHT) |
Disclosure to HMRC of IHT avoidance scheme - Notification of scheme reference number (notification by scheme user) |
| AAG6(IHT) |
Disclosure of IHT avoidance scheme - Notification of scheme reference number (notification by promoter to scheme member) |
| CFOIHT1 |
Request for Payment of Inheritance Tax (Court Funds Office) |
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