When is the Inheritance Tax due?

GOV.UK states you must pay Inheritance Tax by the end of the sixth month after the person died, so a January death means payment by 31 July. HMRC charges interest after that, and some tax on property can be paid in yearly instalments.

Do I need the IHT400 for every estate?

No. Many estates qualify as excepted estates and are reported through the probate application instead. The IHT400 is for estates with tax to pay or that fall outside the excepted estate conditions.

Can I save a part-completed IHT400?

HMRC’s own PDF warns that you must fill the form in fully before printing and cannot save it part-completed. Filling it here keeps your answers in the browser, so you can come back to it before you download.

IHT400 Inheritance Tax Account (HMRC)

Page 1 14 fields

Deceased's name : Title

Did the deceased die on or before 5 April 2025

Date of death DD

Month of death MM

Year of death YYYY

Inheritance Tax reference number

Was the deceased male or female

Deceased's date of birth DD

Deceased's month of birth MM

Deceased's year of birth DD MM YYYY

Where was the deceased domiciled at the date of death

Other country : please specify

Deceased's name: Surname

Page 2 38 fields

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

Was the deceased

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

If the deceased was married or in a civil partnership at the time of their death, on what month did the marriage or registration of the

If the deceased was married or in a civil partnership at the time of their death, on what year did the marriage or registration of the

Who survived the deceased? A spouse or civil partner

Who survived the deceased? Brothers or sisters

Who survived the deceased? Parents

Who survived the deceased? Grandchildren

grandchildren: number

Who survived the deceased? Children

children: number

Deceased's last known permanent address

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?

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'

Deceased's nationality

Deceased's Income Tax or Unique Taxpayer Reference

Deceased's National Insurance number

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

Page 3 17 fields

Did anyone act under a power of attorney granted by the deceased during their lifetime? This may have been a general, enduring or lasting

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

Account name

Sort code

Account number

Did the deceased leave a will?

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

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

Page 4 6 fields

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

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 the 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?

Page 5 15 fields

Residence nil rate band

Transfer of unused residence nil rate band

Transfer of unused nil rate band

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

Gifts and other transfers of value

Jointly owned assets

Houses, land, buildings and interests in land

Bank and building society accounts

Household and personal goods

Household and personal goods donated to charity

Pensions

Life assurance and annuities

Listed stocks and shares

Unlisted stocks and shares and control holdings

Business Relief, business and partnership interests and assets

Page 6 11 fields

Farms, farmhouses and farmland

Interest in another estate

Debts due to the estate

Foreign assets

Assets held in trust

Debts owed by the deceased

National Heritage assets

Do you have all of the schedules you need?

Will you be deducting successive charges relief?

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

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

Page 7 11 fields

Dividends or interest on stock, 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 (see 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

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

Interest in another estate (Schedule IHT415, box 7)

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

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

Page 8 20 fields

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)

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

Traded unlisted and unlisted shares except control holdings (see IHT412 notes, 'Paying tax by instalments')

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

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

Box 78 minus box 83. If the result is a minus figure enter '0' in the box and enter the deficit in box 87

The deficit figure from box 86 (if there is one)

The deficit figure from box 85 (if there is one)

Box 85 minus box 87

Box 86 minus box 88

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

Copy the figure from box 58

Copy the figure from box 59

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)

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

Page 9 69 fields

Name of creditor

Property or asset and description of liability

Amount £

Name of creditor

Property or asset and description of liability

Amount £

Funeral costs

Headstone

Amount £

Other costs (please specify)

Amount £

Other costs (please specify)

Amount £

Other costs (please specify)

Amount £

Other costs (please specify)

Amount £

Other costs (please specify)

Amount £

Other costs (please specify)

Amount £

Other costs (please specify)

Amount £

Creditor's name and description of the liability

Amount £

Creditor's name and description of the liability

Amount £

Creditor's name and description of the liability

Amount £

Creditor's name and description of the liability

Other costs (please specify)

Creditor's name and description of the liability

Amount £

Total cost of funeral

Total other liabilities

Total mortgages and secured loans

Other costs (please specify)

Page 10 9 fields

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

Box 78 minus box 83. If the result is a minus figure enter '0' in the box and enter the deficit in box 87

The deficit figure from box 86 (if there is one)

The deficit figure from box 85 (if there is one)

Box 85 minus box 87

Box 86 minus box 88

Box 80 figure

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

Page 11 85 fields

Total exemptions and reliefs from assets in column A

Amount deducted £