Farra is a death administration assistant for UK families. Get step-by-step guidance for registering a death, applying for probate, notifying banks, and managing bereavement admin. From essential documents to practical checklists, Farra simplifies estate paperwork and funeral-related tasks so you can focus on what matters.
This guide has not been checked against its sources
We re-checked our most-read guides against GOV.UK and the other official sources in September 2026. This one was not among them, so nobody has confirmed its figures, deadlines or process steps since it was written. Treat it as a starting point and confirm anything that matters on GOV.UK before you act on it.
Where a full IHT400 is needed, HMRC is the rate-limiting step before probate can be granted. HMRC sends you — not the court — a unique code confirming enough tax has been paid, usually within 20 working days of receiving the account or the payment, whichever is later, and the probate application cannot be submitted until you have it. If you have heard nothing 14 weeks after submitting the IHT400, no further checks will be carried out. HMRC does not publish turnaround times for tax repayments to an estate or for IHT30 clearance, so this guide does not invent them. The bereavement and deceased estate helpline is 0300 322 9620 (Mon–Fri 8am–6pm, closed bank holidays).
The deceased's relationship with HMRC doesn't end at death — the executor inherits a series of tax processes that run in parallel with probate. The IHT400 is the only one that formally blocks probate; the others affect estate accounts, distribution timing, and executor liability. Inheritance tax is a UK-wide tax, so these apply wherever the deceased lived — but the grant that follows does not: probate in England, Wales and Northern Ireland, confirmation in Scotland. Where HMRC publishes a time, it is below; where it does not, the row says so.
| Process | Time | Blocks probate / distribution? |
|---|---|---|
| IHT400 → HMRC's unique code | Usually 20 working days | You cannot apply for probate until the code arrives |
| HMRC compliance check window | 14 weeks | An open check can delay the code and the grant behind it |
| Self-assessment for the deceased (final return) | Not published | Does not block probate, but estate accounts cannot close without it |
| Income tax repayment to the estate | Not published | Does not block probate |
| Capital gains tax on estate-period gains | Reported on the estate's own return | Does not block probate; reportable separately as estate income |
| Clearance certificate (form IHT30) | Not published | Nothing formally; many executors wait for it before distributing |
The full notes on each process — what triggers it, what the executor needs to do, and where it sits in the wider probate timeline — are in the sections below.
HMRC sends you — not the court — a unique code confirming enough tax has been paid, usually within 20 working days of receiving the IHT400 or the tax payment, whichever is later. You cannot submit the probate application without it. In Northern Ireland the older form IHT421 is still used instead.
Blocking effect: You cannot apply for probate until the code arrives
HMRC will write to you if it is carrying out further checks, then phone within 8 weeks of writing to explain what it is checking. If you have not heard from HMRC 14 weeks after submitting the IHT400, no further checks will be carried out.
Blocking effect: An open check can delay the code and the grant behind it
Covers income tax owed to or by the deceased for the period from 6 April to the date of death. HMRC does not publish a processing time for these, so this guide does not state one — check the 'when you can expect a reply from HMRC' tool for the current position.
Blocking effect: Does not block probate, but estate accounts cannot close without it
Where the deceased overpaid PAYE or self-assessment in the tax year of death. The repayment goes to the executor for the estate account. HMRC publishes no standard turnaround for repayments to estates.
Blocking effect: Does not block probate
Gains realised by the estate — for example a property sold before distribution — are reported through the estate's own tax return rather than the deceased's final return. Rates and the estate's annual exempt amount change from year to year, so check the current figures on GOV.UK before relying on them.
Blocking effect: Does not block probate; reportable separately as estate income
Optional formal closure, applied for once the executor believes HMRC has no further enquiries. HMRC publishes no turnaround time. It is a protection for the executor when distributing the residue, not a requirement.
Blocking effect: Nothing formally; many executors wait for it before distributing
HMRC publishes no overall service standard for the IHT400, so there is no target to run past. What it publishes is the 20 working days for the unique code and the 14-week window for compliance checks. Anything that puts the account in front of a specialist team, or that leaves HMRC waiting on you, will stretch it. HMRC does not publish how much time any of these adds, so no durations are given:
If HMRC has had your IHT400 for more than 20 working days and no unique code has arrived, GOV.UK's instruction is to contact HMRC. The Inheritance Tax line (0300 123 1072, Mon–Fri 9am–5pm, closed bank holidays) is the one to use for a specific account. A query letter that never reached the executor is a common reason for silence, so it is worth confirming the address HMRC holds.
A common cause of frustration: executors believe HMRC has had their IHT400 for weeks when in fact the clock has not started. GOV.UK is specific that the 20 working days runs from HMRC receiving the IHT400 or the inheritance tax payment, whichever is later. In practice that means HMRC needs all of the following:
Submitting the form without payment is a common mistake, and because the 20 working days runs from whichever arrives later, it costs real time. HMRC's Direct Payment Scheme (form IHT423) allows banks and building societies to release funds directly to HMRC for IHT before the grant. Not every institution participates and limits vary, so ask each one rather than assuming. See the full IHT 2026/27 guide for the payment mechanics.
HMRC and HMCTS run in parallel for IHT-paying estates. The sequence:
Nobody publishes a combined figure for the whole sequence from death to grant where inheritance tax is owed, so this guide does not give one.
Most estates owe no inheritance tax and do not need an IHT400 at all. For deaths on or after 1 January 2022 an excepted estate reports its headline figures within the probate application itself — there is no separate short IHT form, IHT205 and IHT207 having been abolished — and there is no wait for an HMRC code. Use our IHT calculator to estimate whether your estate is likely to need the long route.
HMRC's bereavement and deceased estate helpline is the general line for tax-after-death issues — PAYE, self-assessment, National Insurance and the like. It can signpost to specialist teams. Note that the number changed: 0300 200 3300 stopped being the bereavement line in June 2025 (it remains HMRC's general Income Tax enquiries number) and the deceased estate line now uses the same number as below.
HMRC bereavement and deceased estate enquiries
Phone: 0300 322 9620
Hours: Mon–Fri 8am–6pm, closed bank holidays
Have ready: deceased's NI number, date of death, your relationship, the estate's reference number (if a return is already in progress)
For a specific IHT400 or the unique code, use the Inheritance Tax line (0300 123 1072, Mon–Fri 9am–5pm, closed bank holidays) rather than the general bereavement line.
HMRC publishes no overall service standard for the IHT400. What it does publish is that it will send you a unique code confirming enough tax has been paid, usually within 20 working days of receiving the IHT400 or the inheritance tax payment, whichever is later — and that if you have not heard from HMRC 14 weeks after submitting the account, no further checks will be carried out.
IHT421 was the "probate summary". For England, Wales and Scotland it was replaced on 17 January 2024 by a unique code that HMRC issues to you, and which you enter on the probate or confirmation application. HMRC never sent it to the court itself — it completed its part and returned the form to the applicant. IHT421 is still used if you are applying for a grant in Northern Ireland.
Yes — call the Inheritance Tax helpline on 0300 123 1072 (Mon–Fri 9am–5pm, closed bank holidays) with the deceased's National Insurance number and the IHT reference. GOV.UK's instruction is to contact HMRC if the unique code has not arrived after 20 working days. A query letter that never reached the executor is a common reason for silence.
A return is needed for the period from 6 April to the date of death where the deceased was in self-assessment or had untaxed income — rental, savings interest above the personal savings allowance, and so on. HMRC's bereavement and deceased estate helpline can confirm whether one is required. See our deceased tax return guide for the detail.
HMRC does not publish a turnaround time for repayments to a deceased estate, so this guide does not state one. Check GOV.UK's "check when you can expect a reply from HMRC" tool for the current position. The repayment goes to the executor for the estate account, not directly to beneficiaries.
IHT30 is applied for when the executor believes HMRC has no further enquiries and is ready to distribute the residue. It confirms HMRC has no further questions, which protects the executor if HMRC later challenges the estate value. It is optional, and HMRC publishes no turnaround time for it. Executors of estates with complex assets, lifetime gifts or a query history more often apply for it; that is a judgement for the executor rather than a rule.
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