Inheritance Tax account (IHT400)
Source: gov.uk (2025-09-25)

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'.

You must complete the form IHT400, as part of the probate or confirmation process if there’s Inheritance Tax (https://www.gov.uk/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.

Before you start

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You’ll need to fill in the form fully before you can print it. You cannot save a partly completed form so we suggest you gather all your information together before you begin to fill it in.

The Inheritance Tax account (IHT400) form is interactive (one that you complete on screen) and you must use Adobe Reader (https://get.adobe.com/reader/?loc=uk) to complete it.

If the form does not open, contact online services support for more help (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/online-services-helpdesk).

Supplementary forms

Inheritance Tax: domicile outside the United Kingdom (IHT401) (https://www.gov.uk/government/publications/inheritance-tax-domicile-outside-the-united-kingdom-iht401) Inheritance Tax: claim to transfer unused nil rate band (IHT402) (https://www.gov.uk/government/publications/inheritance-tax-claim-to-transfer-unused-nil-rate-band-iht402) Inheritance Tax: gifts and other transfers of value (IHT403) (https://www.gov.uk/government/publications/inheritance-tax-gifts-and-other-transfers-of-value-iht403) Inheritance Tax: jointly owned assets (IHT404) (https://www.gov.uk/government/publications/inheritance-tax-jointly-owned-assets-iht404) Tell HMRC about houses, land, buildings and interest in land for Inheritance Tax (https://www.gov.uk/government/publications/inheritance-tax-houses-land-buildings-and-interest-in-land-iht405) Inheritance Tax: bank and building society accounts (IHT406) (https://www.gov.uk/government/publications/inheritance-tax-bank-and-building-society-accounts-iht406) Inheritance Tax: household and personal goods (IHT407) (https://www.gov.uk/government/publications/inheritance-tax-household-and-personal-goods-iht407) Inheritance Tax: household and personal goods donated to charity (IHT408) (https://www.gov.uk/government/publications/inheritance-tax-household-and-personal-goods-donated-to-charity-iht408) Inheritance Tax: pensions (IHT409) (https://www.gov.uk/government/publications/inheritance-tax-pensions-iht409) Inheritance Tax: life assurance and annuities (IHT410) (https://www.gov.uk/government/publications/inheritance-tax-life-assurance-and-annuities-iht410) Inheritance Tax: listed stocks and shares (IHT411) (https://www.gov.uk/government/publications/inheritance-tax-listed-stocks-and-shares-iht411) Inheritance Tax: unlisted stocks and shares and control holdings (IHT412) (https://www.gov.uk/government/publications/inheritance-tax-unlisted-stocks-and-shares-and-control-holdings-iht412) Inheritance Tax: business and partnership interests and assets (IHT413) (https://www.gov.uk/government/publications/inheritance-tax-business-and-partnership-interests-and-assets-iht413) Inheritance Tax: Agricultural Relief (IHT414) (https://www.gov.uk/government/publications/inheritance-tax-agricultural-relief-iht414) Inheritance Tax: interest in another estate (IHT415) (https://www.gov.uk/government/publications/inheritance-tax-interest-in-another-estate-iht415) Inheritance Tax: debts due to the estate (IHT416) (https://www.gov.uk/government/publications/inheritance-tax-debts-due-to-the-estate-iht416) Inheritance Tax: foreign assets (IHT417) (https://www.gov.uk/government/publications/inheritance-tax-foreign-assets-iht417) Inheritance Tax: assets held in trust (IHT418) (https://www.gov.uk/government/publications/inheritance-tax-assets-held-in-trust-iht418) Inheritance Tax: debts owed by the deceased (IHT419) (https://www.gov.uk/government/publications/inheritance-tax-debts-owed-by-the-deceased-iht419) Inheritance Tax: National Heritage assets, conditional exemption and maintenance funds (IHT420) (https://www.gov.uk/government/publications/inheritance-tax-national-heritage-assets-conditional-exemption-and-maintenance-funds-iht420) Inheritance Tax probate summary for Northern Ireland (IHT421) (https://www.gov.uk/government/publications/inheritance-tax-probate-summary-iht421) Apply for an Inheritance Tax reference (IHT422) (https://www.gov.uk/government/publications/inheritance-tax-application-for-an-inheritance-tax-reference-iht422) Direct Payment Schemes for Inheritance Tax (IHT423) (https://www.gov.uk/government/publications/inheritance-tax-direct-payment-scheme-bank-or-building-society-account-iht423) Inheritance Tax: reduced rate of Inheritance Tax (IHT430) (https://www.gov.uk/government/publications/inheritance-tax-reduced-rate-of-inheritance-tax-iht430) Claim the residence nil rate band (RNRB) (IHT435) (https://www.gov.uk/government/publications/claim-the-residence-nil-rate-band-rnrb-iht435) Claim transferable residence nil rate band (IHT436) (https://www.gov.uk/government/publications/claim-to-transfer-any-unused-residence-nil-rate-band-iht436)