IHT400

[source: gov-uk/iht-400-2026-04-29.html]

IHT400 is the full Inheritance Tax return for the UK. The executor or administrator files it with HMRC when the estate is not an excepted estate. It records the assets, debts, gifts, and reliefs that determine how much, if any, Inheritance Tax is due. [source: gov-uk/iht-400-2026-04-29.html]

A range of supplementary forms accompanies IHT400 depending on what the estate contains: jointly-owned property, foreign domicile, lifetime gifts, trusts, business interests, and pension scheme entitlements each have their own supplement. [source: gov-uk/iht-400-2026-04-29.html]

In practice IHT400 is filed before the Grant of Probate or Letters of Administration application can complete; HMRC issues a receipt and, after a clearance period, a clearance certificate. Tax is due 6 months after the end of the month in which the person died, with interest accruing thereafter. Many UK banks operate a direct payment scheme that releases funds from the deceased's account directly to HMRC before the grant is issued, addressing the catch-22 of needing tax paid before assets can be unlocked. [source: gov-uk/iht-400-2026-04-29.html]

For estates that owe no tax but don't qualify as excepted (because of a gift, a small foreign asset, or a trust), IHT400 is still required. → Inheritance Tax

Last verified: 29 April 2026 against the gov.uk IHT400 publication. [source: gov-uk/iht-400-2026-04-29.html]