What is an IHT400 form?

Q: What is an IHT400 form?

## HMRC Guidance / Practice The **IHT400** is the main Inheritance Tax account form used when someone dies. Here is a summary of its key features: ### Purpose The IHT400 is the form used by the **personal representative (PR)** of a deceased person to list all the assets and liabilities of the deceased's estate for Inheritance Tax purposes. It is one of three basic Inheritance Tax accounts, the others being the IHT100 (for lifetime transfers and interests in settled property) and the Corrective Account (C4). ### When it must be used The IHT400 must be used in **all cases where the death estate is not an excepted estate**. A PR is excused from submitting an IHT400 only where: - The estate is an **excepted estate**, or - In Scotland only, the estate is a **small estate** which also conforms to the rules governing excepted estates. ### How it is completed - The IHT400 must be accompanied by relevant **supplementary schedules**. - It must be **signed by all personal representatives**, who declare that the information is correct and complete to the best of their knowledge and belief. - If the PR is applying without a solicitor or agent, they can choose to have HMRC calculate the tax by leaving the IHT400 Calculation section blank. - Instructions for completing the form are contained in a booklet called **Form IHT400 Notes**. ### Process after submission The IHT400 should be sent to HMRC **at the same time as any tax payment is made**. Once HMRC confirms the tax has been paid, they will issue either form IHT421 or (for estates in England and Wales from 17 January 2024) a letter with a unique code. The PR can then obtain the **grant of representation** and administer the estate. ### Consequences of inaccuracy If the IHT400 is found to be incorrect, a **penalty may be payable**. If a PR deliberately conceals information or includes false information, they may be liable to **prosecution**. ---

Answered 11 March 2026

HMRC Guidance / Practice

The IHT400 is the main Inheritance Tax account form used when someone dies. Here is a summary of its key features:

Purpose

The IHT400 is the form used by the personal representative (PR) of a deceased person to list all the assets and liabilities of the deceased's estate for Inheritance Tax purposes. It is one of three basic Inheritance Tax accounts, the others being the IHT100 (for lifetime transfers and interests in settled property) and the Corrective Account (C4).

When it must be used

The IHT400 must be used in all cases where the death estate is not an excepted estate. A PR is excused from submitting an IHT400 only where:

The estate is an excepted estate, or
In Scotland only, the estate is a small estate which also conforms to the rules governing excepted estates.

How it is completed

The IHT400 must be accompanied by relevant supplementary schedules.
It must be signed by all personal representatives, who declare that the information is correct and complete to the best of their knowledge and belief.
If the PR is applying without a solicitor or agent, they can choose to have HMRC calculate the tax by leaving the IHT400 Calculation section blank.
Instructions for completing the form are contained in a booklet called Form IHT400 Notes.

Process after submission

The IHT400 should be sent to HMRC at the same time as any tax payment is made. Once HMRC confirms the tax has been paid, they will issue either form IHT421 or (for estates in England and Wales from 17 January 2024) a letter with a unique code. The PR can then obtain the grant of representation and administer the estate.

Consequences of inaccuracy

If the IHT400 is found to be incorrect, a penalty may be payable. If a PR deliberately conceals information or includes false information, they may be liable to prosecution.

Citation sources

1 MANUAL

Requirement for a grant: the personal representative’s obligation to make thorough checks

Personal representatives (IHTM05012) (PRs) have a number of important responsibilities. For Inheritance Tax these include a personal obligation to thoroughly check the accuracy of any account (form IHT400) (IHTM10021) they sign. By signing the IHT400 the PRs declare that to the best of their knowledge and belief the information and statements in the IHT400 and any accompanying schedules (IHTM10033) are correct and complete. If we find out later that the account is incorrect a penalty (IHTM36001)

HMRC guidance

2 MANUAL

What sort of account is required?: types of account

Form IHT400 (IHTM10021) should be used in all cases where the death estate is not an excepted estate (IHTM06011). If the deceased was domiciled in the UK, and certain other conditions are met the form IHT400, reduced account (IHTM10471) can be completed. The instructions for completing form IHT400 are contained in a booklet - Form IHT400 Notes. Form IHT100 (IHTM10501) should be used as the account form for transfers of value, including: potentially exempt transfers (IHTM14024) chargeable on the

HMRC guidance

3 MANUAL

Requirement for a grant: HMRC's role

Before a grant (IHTM05001) is issued any Inheritance Tax that is due (IHTM30151) must be paid. The personal representative (IHTM05012) (PR) may also be required to list all the assets and liabilities of the deceased person in an account, form IHT400 (IHTM10021). The PR is excused from having to submit an account form IHT400 where: the estate is an excepted estate (IHTM05021), or (in Scotland only) the estate is a small estate (IHTM05022) which also conforms to the rules governing excepted estat

HMRC guidance

4 MANUAL

IHT accounts: introduction

There are 3 basic accounts for Inheritance Tax. They are IHT400(IHTM10021) - which is completed when someone dies, IHT100 (IHTM10650) - which may need to be completed when lifetime transfers are made or when an interest in settled property comes to an end, Corrective account (C4) (IHTM10701) - which may need to be completed when the taxpayers wish to make changes to the information originally included on an IHT400 or IHT100. The Corrective Inventory (C4) (IHTM10751) doubles as a corrective accou

HMRC guidance

5 MANUAL

Completing the account: completing form IHT400

Where an IHT400 (IHTM10021) is to be completed, subject to what is said in this manual about reduced accounts (IHTM10471), the account and relevant supplementary schedules (IHTM10033) must be completed. Where a grant of confirmation is being obtained in Scotland an Inventory form C1 (IHTM05091) must also be completed, but the taxpayer or agent does not have to complete certain details on the schedules if they have already been given on the form C1 (IHTM05044). If the personal representative (IHT

HMRC guidance