IHTM05031 - What sort of account is required?: types of account (England, Wales and Northern Ireland)
In England, Wales and Northern Ireland the circumstances in which the various forms of account are required in death cases are as follows
| Types of account | Inheritance Tax forms of account | |
| For deaths/transfers on or after 18 March 1986 | For events before 18 March 1986 | |
| Form | Form | |
| Account to lead to grant ( IHTM05001) where deceased died domiciled ( IHTM13001) in the UK | IHT400 ( IHTM10021) | Cap 200 |
| Similar purpose but deceased died domiciled out of the UK | IHT400 | Cap 201 |
| Similar purpose but deceased died domiciled in the UK, the estate does not exceed the inheritance tax threshold at the time of death and certain other conditions are met | Reduced accountIHT400 ( IHTM10471) | Cap 202 |
| Instructions for completion ofIHT400 | IHT400Notes | Cap 213 in relation to Cap 200 and Cap 201) |
| Account for transfers of value, including | IHT 100 ( IHTM10501) | Cap C-5 |
| Instructions for completion of IHT 100 | IHT 110 | |
In the event of any changes or re-issues, old forms may be used while stocks last.
