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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. You can use the notes and forms IHT401 to IHT436 to support you.
You must report the value of the estate to HM Revenue and Customs ( HMRC ) by completing form IHT400. You must submit the form within 12 months of the person dying. You may have to pay a penalty if you miss the deadline.
National Savings and Investments Schedule IHT406. When to use this form. Fill in this form to tell us about any bank or building society accounts that the deceased held in their sole name and were in credit at the date of death including National Savings Investments and Premium Bonds.
Use the IHT404 with form IHT400 to give details of all UK assets the deceased owned jointly with another person.
If you need to report the full details of the estate to HMRC Fill out and send form IHT400 and form IHT421 to HMRC and wait 20 working days before applying for probate. You normally have to pay at least some of the tax before youll get probate.
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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. You can use the notes and forms IHT401 to IHT436 to support you.
Transferring the unused RNRB As with the nil rate band, the unused percentage of the RNRB is available on the estate of the surviving spouse or civil partner. Again, this must be claimed. This is done on form IHT435 which should be sent to HMRC with the IHT400.

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