Last updated: 16 October 2026
What are the current inheritance tax forms?
In England, Wales and Northern Ireland, the main form is the IHT400, used when an estate isn’t an “excepted estate”. It comes with schedules such as IHT402 (transferable nil-rate band), IHT435 (residence nil-rate band) and IHT437 (transferable business and agricultural relief allowance from April 2026). The IHT205 was withdrawn for deaths from 1 January 2022: excepted estates now give their figures in the probate application. In Scotland, executors use form C1 to apply for confirmation, with C5 for excepted estates and C4 for corrective inventories.
Which form to use
| Situation | England, Wales, NI | Scotland |
| Excepted estate (no IHT, simple) | No IHT form; figures in probate application | C1 plus C5(2006) |
| Estate needs full IHT account | IHT400 and schedules | C1 plus IHT400 |
| Correcting values after filing | Corrective account to HMRC | C4 |
| Gift with reservation or trust charge | IHT100 series | IHT100 series |
Key IHT400 schedules
| Schedule | Purpose |
| IHT402 | Claim to transfer unused nil-rate band |
| IHT435 | Residence nil-rate band |
| IHT436 | Transfer of unused residence nil-rate band |
| IHT403 | Gifts and other transfers of value |
| IHT405 | Houses, land and buildings |
| IHT414 | Agricultural relief |
| IHT413 | Business relief |
| IHT437 | Unused 100% relief allowance from a spouse (deaths from 6 April 2026) |
Excepted estates
An estate is excepted if, broadly, its gross value is below the nil-rate band (£325,000), or below £3 million where everything passes to a spouse or charity. Excepted estates don’t send a full account to HMRC.
Example
Mary dies in 2026 leaving a £600,000 home and £100,000 of savings to her daughter. Her husband died earlier and left everything to her. The estate isn’t excepted because it exceeds £325,000 and doesn’t all go to a spouse. The executors complete an IHT400 with IHT402 and IHT436 to claim both nil-rate bands and residence nil-rate bands, totalling £1 million. No IHT is due, and they then apply for probate.
Getting the forms
Download the latest versions from gov.uk, as HMRC updates them. Using an out-of-date form can delay probate.
Deadlines
IHT must be paid by the end of the sixth month after death, and the IHT400 filed within 12 months. Interest runs from the payment deadline.
Common mistakes
- Using an IHT205 for a recent death
- Forgetting to claim the transferable nil-rate band
- Using an old version of a form
- Missing the 6-month payment deadline
Records to keep
Keep valuations, bank statements at the date of death and copies of all forms submitted.
Getting an IHT reference first
If tax is due, executors must get an inheritance tax reference and pay at least some of the tax before probate is granted. Apply online for the reference at least 3 weeks before you plan to pay. HMRC then confirms to the Probate Registry that the forms have been received, usually within 20 working days.
Frequently asked questions
Can I file the IHT400 online?
Most are still sent by post; check gov.uk for the latest digital options.
Do I need a solicitor?
Not required, but complex estates benefit.
How long does HMRC take?
Usually around 20 working days for a calculation.
What about overseas estates?
Check the excepted estate rules for people who weren’t long-term UK resident, as only UK assets may be relevant.
Related: contacting HMRC about IHT, the trust and estate return and the ten-year IHT residence rule.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with inheritance tax forms 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 16 October 2026. It is not personal advice, so speak to an accountant about your own situation.
