Last updated: 14 October 2026
How do you contact HMRC about inheritance tax?
You can contact HMRC’s Inheritance Tax helpline on 0300 123 1072 (or +44 300 123 1072 from abroad), Monday to Friday, 9am to 5pm. You can also write to HMRC Inheritance Tax, BX9 1HT, or use the online forms on gov.uk. HMRC’s dedicated IHT line has had periods of reduced hours, and waits can be long, so many questions are quicker to answer using gov.uk guidance or with help from an adviser. Executors usually need the deceased’s details and any IHT reference to hand.
Ways to contact HMRC about IHT
| Method | Best for |
| Phone: 0300 123 1072 | General questions, payment queries, chasing a reference |
| Post: HMRC Inheritance Tax, BX9 1HT | Sending forms, letters and supporting documents |
| Online IHT reference request | Getting a payment reference before probate |
| Online IHT400 submission (via adviser software) | Complex estates |
| Agent contact via professional | Detailed technical queries |
When you need to contact HMRC
- To get a payment reference if inheritance tax is due
- To pay IHT before applying for probate
- To ask about a pre-owned assets charge or a trust
- To report errors in an estate already dealt with
- To claim a refund after selling estate assets at a loss
When you may not need to
Most estates are “excepted estates” and don’t owe inheritance tax. Since 2022, executors of excepted estates don’t send an IHT205; they give the details in the probate application. You only deal with HMRC directly if the estate needs a full IHT400.
Thresholds for 2026/27
| Allowance | Amount |
| Nil-rate band | £325,000 |
| Residence nil-rate band | £175,000 |
| Combined for a couple (unused bands transferred) | up to £1,000,000 |
| Rate above the threshold | 40% (36% if 10% left to charity) |
These bands are frozen until 5 April 2031. From April 2027, unused pension funds will be included in the estate for IHT.
Example
James is executor for his mother’s estate worth £720,000, including a £450,000 home left to him. With her own and her late husband’s transferred bands, £1 million is available, so no IHT is due. James applies for probate as an excepted estate and doesn’t need to contact HMRC. If her estate had been £1.2 million, he would have needed an IHT400 and a payment reference first.
Tips before calling
- Have the deceased’s full name, date of death and National Insurance number
- Have any HMRC reference number
- Call early in the day to avoid the longest waits
Common mistakes
- Calling HMRC instead of checking whether the estate is excepted
- Paying IHT without the correct reference
- Missing the 6-month deadline to pay and starting interest
- Forgetting to claim the transferable nil-rate band
The 2023 helpline closure plans
In 2023, HMRC announced it would close several helplines, including seasonal closure of the Self Assessment line, to push callers online. The plans were reversed within a day after criticism, and the Inheritance Tax helpline stayed open. HMRC still encourages online channels, so expect longer waits at peak times such as January.
Frequently asked questions
Can I email HMRC about inheritance tax?
Generally no; use phone, post or online forms.
How long does HMRC take to reply?
Often several weeks for post.
Is there a deadline to report?
Usually 12 months, but tax is due 6 months after death.
Can an accountant call for me?
Yes, with authority.
Related: the trust and estate return, jointly owned inherited property and IHT for overseas assets.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with inheritance tax and probate. See our inheritance tax planning service, or contact us for a free, no-obligation quote.
This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 14 October 2026. It is not personal advice, so speak to an accountant about your own situation.
