IHT400 Form: Complete Guide for Executors
The IHT400 is the main HMRC inheritance tax return for taxable estates. It must be submitted before a grant of probate can be obtained from the Probate Registry.
This guide covers every section of the IHT400, including which supplementary schedules apply for property, bank accounts, investments, business interests, and overseas assets. Includes common mistakes and tips for meeting HMRC deadlines.