IHT400 Notes : Guide to completing your Inheritance Tax account

IHT400 Notes
Applying for a grant in Scotland – if you are a taxpayer or solicitor working out the tax
You will need an Inheritance Tax reference number (see page 10). If you wish to use the IHT Direct Payment
Scheme (DPS), find out whether the deceased's bank and/or building society is part of the scheme and if so
make sure you have complied with their requirements.
Work out any tax that is payable and fill in forms IHT400 and C1.
Send form IHT400, the schedules you have filled in, form C1 and any
documents we have asked for to HMRC Trusts and Estates in Nottingham.
If there is any tax due, read page 63 of this guide. If using the DPS, send
Schedule IHT423 to the bank or building society at the same time.
If all is in order we will stamp form C1 and send it back to you.
If using the DPS, we will do this when we have received notification
of payment from the bank.
Send form C1 and the other papers necessary to apply for
confirmation to the Sheriff Clerk or Commissary Clerk.
The Sheriff Clerk or the Commissary Clerk will issue confirmation.
Applying for a grant in Northern Ireland – if you are a taxpayer or solicitor working
out the tax
You will need an Inheritance Tax reference number (see page 10). If you wish to use the IHT Direct Payment
Scheme (DPS), find out whether the deceased's bank and/or building society is part of the scheme and if so
make sure you have complied with their requirements.
Send form IHT400, all the schedules you have
filled in (including Schedule IHT421) and any
documents we have asked for to HMRC Trusts
and Estates in Nottingham. If there is any tax
due, read page 63 of this guide.
If all is in order, we will fill in our part of
Schedule IHT421 and send it back to you.
Attend an interview at the Probate Registry,
taking Schedule IHT421 and any other papers
necessary to apply for a grant.
Guide to completing your Inheritance Tax account
Work out any tax that is payable
Individual Solicitor
Send form IHT400, all the schedules you have
filled in (including Schedule IHT421) and any
documents we have asked for to
HMRC Trusts and Estates in Nottingham. If there
is any tax due, read page 63 of this guide.
If all is in order, we will fill in our part of
Schedule IHT421 and send it back to you.
Send Schedule IHT421 and any other papers
necessary to apply for a grant to the
Probate Registry.
If all is in order, the Probate Registry will issue the grant.
You can begin to deal with the estate by collecting the assets and paying debts.
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