IHTM05041 - Completing the account: completion of theIHT400 (England, Wales and Northern Ireland)
Where an IHT400 (
IHTM10021) is to be completed in
estates, then, subject to what is said in this manual about reduced
accounts (
IHTM10471), the account and relevant
supplementary pages (
IHTM10033) must be completed.
When completing theIHT400 if the personal representative (
IHTM05012) (pr) is applying for the
grant without the assistance of a solicitor they have to decide
whether to calculate the tax themselves or request that we do it.
If they want us to calculate it they should leave sections the
simple calculation and form IHT 400 Calculation blank. In all other
circumstances all sections of theIHT400 should be completed. Once
theIHT400 has been completed it should be signed by all the prs.
In certain circumstances once theIHT400 has been completed
and signed, it and all supplementary Schedules have to be sent to
us before proceeding further with the application for the grant.
These situations are
- where the pr has completed theIHT400 to say that the deceased died domiciled ( IHTM13001) outside the UK, or that the deceased was only deemed ( IHTM13024) as domiciled in the UK by virtue of IHTA84/S267.
- where the pr wants to pay the tax from a national savings bank account, or the proceeds from other national savings investments or British Government stock on the Bank of England register (information on paying inheritance tax from these sources may be found on leaflet IHT 11)
- where the grant is needed for land which was settled property before the deceased’s death and which remains settled property after the death.
Where any of these three situations arise we give the prs further instructions on procedure once they have considered the papers.
In all other cases when the account is complete and signed what happens next depends on whether the application is made by a pr who wants us to calculate ( IHTM05054) the tax or whether the tax is calculated ( IHTM05055) by the pr or their agent.
