Published 4 April 2014
Last updated 18 November 2022
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18 November 2022
The IHT400 2022 notes have been updated with references to lump sums changed to death benefits to reflect legislative changes.
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12 January 2022
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.
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12 November 2021
Information about amendments to repayments and payment methods has been updated in the ‘Guide to completing your Inheritance Tax account (IHT400 notes)’ file.
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18 June 2021
A new version of IHT400 notes and a Welsh version has been added.
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6 January 2021
Information about how to download the latest version of Adobe Reader added to the page.
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12 November 2020
Link to (IHT421) Inheritance Tax: probate summary has been added under other pages.
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22 October 2020
Both the English and Welsh versions of the IHT400 form have been updated due to changes in legislation affecting domicile.
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19 May 2020
The IHT400 form has been updated to include customer’s bank details to repay any overpaid Inheritance Tax.
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19 May 2020
Information about executors or administrators acting without the help of a professional agent has been added.
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24 April 2020
Updated to include COVID-19 contingency
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10 February 2020
Guidance on National Savings and Investments has been updated in the IHT400 form and the IHT400 notes.
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17 August 2018
The English and Welsh versions of the IHT400 calculation, IHT400 rates and tables and IHT400 Helpsheet have been updated and added.
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8 May 2018
A new version of English IHT400 form has been added.
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2 May 2018
An updated version of the Inheritance Tax account (IHT400) form has been added.
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6 April 2018
New versions of the IHT400 form, IHT400 Notes for 2018 to 2019 have been added to the page.
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28 June 2017
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.
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6 April 2017
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).
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16 May 2016
The Cyfrif y Dreth Etifeddiant and Canllaw ar gyfer cwblhau eich cyfrif Treth Etifeddiant have been updated.
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5 February 2016
IHT400 updated attachments replaced on the page.
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4 April 2014
Added translation
