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Click ‘Get Form’ to open the iht401 in the editor.
Begin by entering the name of the deceased and their date of death in the designated fields. Ensure accuracy as this information is crucial for processing.
In section 1, indicate whether the deceased was domiciled in the UK at any time during the three years prior to their death. If 'Yes', you will not need to complete this form.
Proceed to section 6 and specify if the deceased was a resident in the UK for Income Tax purposes during the six tax years before their death. Provide relevant dates if applicable.
Fill out sections 7 through 14 with detailed information about the deceased's history, including birthplace, nationality, and residency details. This helps establish their domicile status.
Complete sections regarding marital status and estate distribution, ensuring all necessary details are provided for clarity on how assets will be handled.
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If tax is due on the estate, HMRC will confirm that it has issued your IHT421 in writing once it has processed the account. If you want to check that HMRC has received your form IHT400, you should wait for at least 20 working days from the date you sent the form, before contacting HMRC.
Do foreigners have to pay UK inheritance tax?
If you die when you are based outside the UK If youre based abroad, Inheritance Tax is only paid on your UK assets, for example property or bank accounts in the UK. HM Revenue and Customs ( HMRC ) will treat you as being based abroad if you have lived in the UK for less than 10 years in the last 20.
Do you still need to send IHT421?
However, the process has now changed and the Probate Summary IHT421 is no longer submitted to HMRC with the account. Instead, the personal representatives must submit the IHT400 account and pay any inheritance tax due on submission but then wait to receive a unique code from the Revenue.
What is an IHT401 form?
HMRC have updated their form IHT401, Inheritance Tax: domicile outside the United Kingdom. Use form IHT401 with form IHT400 if the deceased had their permanent home outside the UK when they died.
Do I need an official house valuation for probate?
The first step of probate is to value the estate to determine whether inheritance tax is due, which requires a house valuation.
You must complete the form IHT400, as part of the probate or confirmation process if theres Inheritance Tax to pay, or the deceaseds estate does not qualify as an excepted estate.
Do I need to submit an IHT421?
The Revenue, having received your full account, would stamp the Probate Summary IHT421 and send this on to the Probate Registry. This was a necessary step in obtaining a Grant of Probate. However, the process has now changed and the Probate Summary IHT421 is no longer submitted to HMRC with the account.
How long do you have to live outside the UK to avoid IHT?
First off, UK citizens who have been resident outside of the UK for 10 years or more will benefit from the changes immediately and from 6 April 2025 become exempt from IHT on all non-UK assets.
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