Form: Inheritance Tax account (IHT400)

The IHT400 Notes have been updated to reflect changes to the reporting regulations for non-taxpaying estates and excepted estates qualifying criteria, for deaths on or after 1 January 2022.

Information about amendments to repayments and payment methods has been updated in the ‘Guide to completing your Inheritance Tax account (IHT400 notes)’ file.

A new version of IHT400 notes and a Welsh version has been added.

Information about how to download the latest version of Adobe Reader added to the page.

Link to (IHT421) Inheritance Tax: probate summary has been added under other pages.

Both the English and Welsh versions of the IHT400 form have been updated due to changes in legislation affecting domicile.

The IHT400 form has been updated to include customer’s bank details to repay any overpaid Inheritance Tax.

Information about executors or administrators acting without the help of a professional agent has been added.

Updated to include COVID-19 contingency

Guidance on National Savings and Investments has been updated in the IHT400 form and the IHT400 notes.

The English and Welsh versions of the IHT400 calculation, IHT400 rates and tables and IHT400 Helpsheet have been updated and added.

A new version of English IHT400 form has been added.

An updated version of the Inheritance Tax account (IHT400) form has been added.

New versions of the IHT400 form, IHT400 Notes for 2018 to 2019 have been added to the page.

Updates on page 3 at section about Contact details of the person dealing with the estate. Updates on page 12 at section about Working out the Inheritance Tax. Change to postcode for return address on page 16.

New versions of the IHT400 form, IHT400 Notes and IHT400 calculation have been amended to include the additional Inheritance Tax threshold (sometimes known as the Residence nil rate band or RNRB).

The Cyfrif y Dreth Etifeddiant and Canllaw ar gyfer cwblhau eich cyfrif Treth Etifeddiant have been updated.

IHT400 updated attachments replaced on the page.

Added translation