Forms · 7 min read
The IHT400 schedules: which ones you actually need
The IHT400 is a hub with around twenty supplementary schedules attached to it. You only need the ones relevant to this estate, which is usually four or five.
Written and reviewed by Ramani Gill, Founder & CEO — Solicitor, TEP, BA, LLM. Last reviewed 2026-08-19.
The schedules you are most likely to need
| Schedule | Use it when |
|---|---|
| IHT401 | The deceased was domiciled outside the UK |
| IHT402 | Claiming an unused nil-rate band from a late spouse |
| IHT403 | There were lifetime gifts in the last 7 years |
| IHT404 | Assets were jointly owned |
| IHT405 | The estate includes houses, land or buildings |
| IHT406 | Bank and building society accounts, and NS&I |
| IHT407 | Household and personal goods |
| IHT409 | Pensions |
| IHT410 | Life assurance and annuities |
| IHT411 / IHT412 | Listed and unlisted shares |
| IHT418 | The deceased had an interest in a trust |
| IHT421 | The probate summary, sent to HMCTS |
| IHT435 / IHT436 | Residence nil-rate band, and its transfer |
The order to work in
- Gather the date-of-death valuations first — every schedule depends on them
- Complete the asset schedules, then the liabilities
- Complete IHT403 for gifts, which is often the slowest
- Complete the nil-rate band claims
- Only then fill in the IHT400 summary pages, which pull the totals together
Apply for the reference number early
You need an Inheritance Tax reference before you can pay, and HMRC asks for at least three weeks' notice. Request it while you are still gathering valuations.Consistency is everything
The values on the schedules, the IHT400 summary and the probate application must agree exactly. Mismatches are the single biggest cause of delay.Common questions
- How long does HMRC take to process an IHT400?
- Allow around twenty working days after payment before HMCTS can proceed, and considerably longer if HMRC opens an enquiry into the values.
Not sure whether this estate is straightforward?
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Related guides
- Excepted estates: when you don't need a full IHT account
- IHT403: how to report lifetime gifts, step by step
- IHT421: the probate summary and the unique code
- PA1P: applying for probate where there is a will
General information only, not legal or tax advice. Last checked 2026-08-19.