UK
general
Effective 2026-05-22

Form: Inheritance Tax account (IHT400)

Apply for probate or confirmation if there's Inheritance Tax to pay, or if the deceased's estate does not qualify as an 'excepted estate'.

Apply for probate or confirmation if there's Inheritance Tax to pay, or if the deceased's estate does not qualify as an 'excepted estate'.

Source

HMRC

https://www.gov.uk/government/publications/inheritance-tax-inheritance-tax-account-iht400

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