Do you need an IHT400 — and which schedules?
A free check for executors in England and Wales. Answer a few questions about the estate — rough figures are fine. You will see whether a full Inheritance Tax account (IHT400) is needed, which schedules apply to this estate, which documents to gather, a rough tax estimate and the key dates.
- Around 14 short questions; most people finish in about 5 minutes.
- Rough figures are fine — nothing needs to be exact yet.
- No sign-up. Your answers stay in this browser tab until you ask for the result.
Question 1 of 13
Your answers stay in this browser tab until you see the result. The result is saved so you can come back to it from this browser; it is deleted after 90 days.
What the check is based on
The excepted estate rules for deaths on or after 1 January 2022 (the Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004 as amended in 2021, HMRC manual IHTM06000) and the IHT400 Notes. An excepted estate reports its values on the probate application instead of sending an IHT400. HMRC says the residence nil rate band must not be used when deciding whether an estate is excepted, so an estate that relies on it needs an IHT400 even when no tax is due.
HMRC also has its own online checker on GOV.UK that says whether tax is due. This check adds which schedules and documents this estate needs. Neither replaces the IHT400 Notes, and we are not connected with HMRC.
Prefer the numbers first? The Inheritance Tax calculator shows each step: nil rate band, residence nil rate band, taper and the 36% rate.