Form guide
Form IHT400IHT400
The full inheritance tax account for an estate that owes tax or is too large for the short form.
United KingdomLegalHMRC
Updated by HMRC on September 3, 2026
Version last read from the agency on September 28, 2026
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Related documents
All forms- Form IHT402IHT402Transfers a late spouse's unused inheritance tax allowance to the surviving partner.
- Form IHT403IHT403Lists the gifts the deceased made in the seven years before death.
- Form IHT406IHT406Declares the bank and building society accounts held by the deceased.
- Form IHT407IHT407Declares household contents and personal belongings — furniture, jewellery, a car.
- Form IHT409IHT409Declares pensions and any death benefits payable from them.
- Form IHT422IHT422Gets the inheritance tax reference number you need before you can pay the tax.