The IHT400 schedules, in brief
The IHT400 is rarely filed on its own. It comes with supplementary schedules, and you complete only the ones that match the estate's assets and any reliefs claimed. Sending the wrong set, or leaving out a schedule that applies, is a common cause of delay. The most frequently used are set out below.
| Schedule | Covers |
|---|
| IHT402 | Claiming a late spouse or civil partner's unused nil-rate band |
| IHT403 | Gifts and other lifetime transfers |
| IHT404 | Jointly owned assets |
| IHT405 | Houses, land and buildings |
| IHT406 | Bank and building society accounts and National Savings |
| IHT409 | Pensions |
| IHT435 / IHT436 | Claiming the residence nil-rate band and any transferable residence band |
Source: gov.uk, inheritance tax forms collection, as at August 2026, subject to change. Our guide to how inheritance tax works explains the bands these schedules claim.
Forms for trusts and lifetime transfers
Some inheritance tax situations arise during a person's lifetime rather than at death. Trusts can face charges on each ten-year anniversary and when assets leave the trust, and certain lifetime gifts can carry a charge when they are made. These are reported on form IHT100 rather than the IHT400, which deals with the estate on death (gov.uk, inheritance tax forms collection, as at August 2026, subject to change). Where a trust forms part of a wider plan, the reporting sits alongside the wider estate planning picture rather than apart from it.
Deadlines that shape the paperwork
Two timescales tend to drive the process. Inheritance tax is generally due by the end of the sixth month after the person died, and interest can run on tax paid late. The IHT400 account itself must generally be sent within twelve months of the death, though it is often filed sooner because probate cannot usually be completed until HMRC has issued its code.
| Step | General timescale |
|---|
| Pay inheritance tax due | By the end of the sixth month after the month of death |
| Submit form IHT400 | Within 12 months of the death |
| Report an excepted estate | As part of the probate application, within the estate valuation window |
Source: gov.uk, pay your inheritance tax bill and gov.uk, valuing the estate, as at August 2026, subject to change. Tax on some assets, such as property, can be paid in instalments in certain cases.
Scotland and Northern Ireland
The inheritance tax forms themselves apply across the UK because inheritance tax is a UK-wide tax, but the surrounding process differs. Scotland uses confirmation rather than a grant of probate, and Northern Ireland still uses a probate summary (form IHT421) rather than the England-and-Wales code system described above (gov.uk, IHT421 probate summary, as at August 2026, subject to change). Where an estate touches more than one UK nation, the local process is worth checking.
Key facts at a glance (as at August 2026, subject to change).
- Excepted estate: report through the probate application, no separate IHT form (gov.uk).
- Not excepted, or tax due: form IHT400 plus relevant schedules (gov.uk).
- IHT205/IHT207/IHT217: withdrawn for deaths on or after 1 January 2022 (gov.uk).
- IHT421: replaced in England and Wales by an HMRC code from 17 January 2024 (gov.uk).
- Pay by: end of the sixth month after death; file IHT400 by: 12 months after death (gov.uk).
Frequently asked questions
Which IHT form do I use, IHT205 or IHT400?
For deaths on or after 1 January 2022 you generally use neither in the old way. Form IHT205 was withdrawn, so an excepted estate is now reported through the probate application with no separate inheritance tax return, and an estate that is not excepted, or where tax is due, uses form IHT400 (gov.uk, as at August 2026, subject to change).
Is form IHT205 still used?
Form IHT205 was withdrawn for deaths on or after 1 January 2022, along with IHT207 and IHT217. It may still be relevant for the small number of estates where the death was on or before 31 December 2021 (gov.uk, IHT205, as at August 2026, subject to change).
What is the difference between IHT400 and an excepted estate?
An excepted estate is one that meets HMRC's conditions for lighter reporting, so its figures are declared through the probate application. The IHT400 is the full account used when those conditions are not met or inheritance tax is payable. The first question is which category the estate falls into, and the form follows from that (gov.uk, as at August 2026, subject to change).
Do I still need form IHT421 for probate?
In England and Wales, no. From 17 January 2024, the IHT421 probate summary was replaced by an HMRC code and estate values sent to you after the IHT400 is processed. Northern Ireland still uses a probate summary (gov.uk, as at August 2026, subject to change).
Which form reports inheritance tax on a trust or a lifetime gift?
Charges arising during a person's lifetime, such as trust ten-year and exit charges and certain lifetime transfers, are reported on form IHT100 rather than the IHT400, which deals with the estate at death (gov.uk, as at August 2026, subject to change).
How long do I have to submit inheritance tax forms?
Inheritance tax is generally due by the end of the sixth month after the month of death, and the IHT400 account must generally be sent within twelve months of the death. It is often filed sooner because probate cannot usually proceed until HMRC has issued its code (gov.uk, as at August 2026, subject to change).
About Fairchild Oldfield
The Fairchild Oldfield team brings together estate planning, tax and client care, working with families across England and Wales.
Fairchild Oldfield are estate planning specialists and will writers, not a firm of solicitors. This article is general information based on practical experience, not legal, tax or financial advice. If you would like the forms discussed in relation to a particular estate, get in touch or read our guide to probate.
Important: This article is general information only and is not legal, tax or financial advice. Reading it does not create a professional relationship. It describes the position in England and Wales, and other UK jurisdictions may differ. Form references, thresholds and dates are current as at August 2026 and are subject to change; always check the live position on gov.uk before acting. Before completing inheritance tax forms, many people choose to seek advice from a suitably qualified professional, such as a solicitor, a STEP practitioner, an accountant, or an FCA-authorised financial adviser, who can consider the individual estate.
