Inheritance Tax forms
IHT400: the full Inheritance Tax account
The IHT400 is the long-form account delivered to HMRC where an estate cannot use the simplified reporting route. It is detailed, it comes with schedules, and it has deadlines with penalties attached.
Which route does this estate take?
Most estates are excepted, meaning no full account is needed and the relevant figures are reported as part of the probate application. A full IHT400 is normally required where the estate is taxable or falls outside the excepted conditions.
| Situation | Likely route |
|---|---|
| Estate below the available allowances, nothing unusual | Excepted — no IHT400 |
| Everything passes to a spouse, civil partner or charity | Usually excepted |
| Inheritance Tax is actually payable | IHT400 required |
| Business Relief, Agricultural Relief or a trust interest is being claimed | IHT400 required |
| Significant lifetime gifts, foreign assets, or gifts with reservation | IHT400 likely required |
The nil-rate band is £325,000 and the residence nil-rate band is £175,000. Last checked 6 August 2026 — confirm current thresholds and excepted-estate conditions on GOV.UK.
The schedules you are most likely to need
- IHT401 — the deceased was domiciled outside the UK
- IHT402 — claiming a late spouse's unused nil-rate band
- IHT403 — gifts and other transfers of value in the last seven years
- IHT404 — jointly owned assets
- IHT405 — houses, land and buildings
- IHT406 — bank and building society accounts and National Savings
- IHT407 — household and personal goods
- IHT409 — pensions
- IHT411 and IHT412 — listed and unlisted stocks and shares
- IHT418 — assets held in trust
- IHT435 and IHT436 — claiming and transferring the residence nil-rate band
Deadlines
- Inheritance Tax is due by the end of the sixth month after the month of death — interest runs from that date
- The IHT400 itself must be delivered within twelve months of the end of the month of death, with penalties after that
- The grant cannot be issued until HMRC has processed the account, so late filing delays everything
Paying tax before you can access the money
Tax is often due before the grant releases the funds to pay it. The usual routes are the direct payment scheme, where banks pay HMRC straight from the deceased's accounts, or paying tax on property by instalments over ten years. Plan this early — it is the single most common cash-flow trap in estate administration.An IHT400 estate is usually not a self-help estate
Where a full account is needed because reliefs, trusts or foreign assets are involved, the sensible course is to instruct a solicitor or an accountant. Our free checker will tell you honestly if that is where you are.Related reading: Inheritance Tax and the nil-rate bands.
Not sure whether this estate is straightforward?
The free suitability checker asks about jurisdiction, disputes and complexity, and tells you in a few minutes whether a self-help route is sensible — or whether you should speak to a solicitor. No account needed.
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