IHT Forms Guide
When someone dies in the UK, the executor must complete HMRC inheritance tax forms before applying for probate. The main form is IHT400 for taxable estates, or IHT205 for simpler estates below the threshold.
The IHT400 is accompanied by supplementary schedules covering property (IHT405), bank accounts (IHT406), stocks and shares (IHT411), business interests (IHT412), and many more. Deadlines are strict — IHT must be paid within six months of death.