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.
IHT400 is 20-page Inheritance Tax form required if estate exceeds £325,000 (or £500,000 with RNRB). Include supplementary schedules for property, shares, trusts, gifts. Takes 6-20 hours; most use solicitors (£1,500-£5,000). Submit within 12 months. Need valuations, bank statements, 7-year gift records. HMRC reviews all IHT400s—inaccurate valuations incur penalties.
Have more questions on UK death administration? Let Farra help.
Before starting, understand your Inheritance Tax obligations for 2026-26. Use IHT400 (full form) if estate:
Use IHT205 (simple form) if ALL apply:
Gather these before beginning the form. For detailed guidance on property values, see our guide on valuing an estate for probate:
Create a spreadsheet listing all assets and debts - this becomes your reference.
Basic information:
List ALL UK assets with values at date of death:
Critical: Use date of death values, not current values.
List gifts made in 7 years before death:
Calculate tax:
| Schedule | When Needed |
|---|---|
| IHT405 | UK property (always if any property) |
| IHT406 | Bank accounts, savings |
| IHT407 | Household goods, vehicles |
| IHT411 | Listed shares, unit trusts |
| IHT419 | Debts owed by deceased |
| IHT403 | Gifts in last 7 years |
| IHT435 | Residence Nil-Rate Band claim |
| IHT436 | Transferring RNRB from late spouse |
Most common: IHT400 + IHT405 + IHT406 + IHT407 + IHT419 + IHT435
Online (recommended):
Paper:
Typical timeline:
HMRC may query:
Response time: Usually 30 days - respond quickly to avoid delays
When it's due: 6 months after end of month of death
Must be paid BEFORE probate grant issued
Payment methods:
Once HMRC is satisfied:
Use IHT400 with probate application - registry won't process without IHT clearance. Next step: apply for probate.
Consider professional help if:
Typical costs: £1,500-5,000 (deductible from estate)
Complete UK inheritance tax guide 2026/27. Nil-rate band £325K, RNRB £175K, 40% rate. 7-year gifting rule, exemptions, and how to calculate IHT.
Ultimate step-by-step probate guide: 10-stage process, realistic timelines (6-18 months), complete costs (DIY vs solicitor), IHT forms, executor duties, common problems & solutions.
Inherited property? Decide whether to keep, sell, or rent. Tax implications, CGT, SDLT relief, mortgage options, and step-by-step process.
Do you pay Capital Gains Tax on inherited property? CGT rates, Private Residence Relief, lettings relief, CGT allowance, how to calculate CGT on property sale after death.
How to value an estate for probate: property valuation, bank accounts, investments, personal belongings, debts, IHT205 vs IHT400, excepted estates, HMRC requirements.
Your AI companion for UK death administration—combining practical guidance with emotional support, available 24/7.
Your AI companion for UK death administration
Free to start • £129 for full access • 30-day guarantee