The IHT400 Inheritance Tax Account is rarely submitted alone. Depending on the circumstances of the estate, it must be accompanied by supplementary schedules providing HMRC with detailed information about specific categories of assets, exemptions, and reliefs.
Commonly required schedules
- IHT402: Claim to transfer unused nil rate band from a late spouse or civil partner
- IHT403: Gifts and other transfers of value
- IHT404: Jointly owned assets
- IHT405: Houses, land, buildings, and interests in land
- IHT406: Bank and building society accounts
- IHT407: Household and personal goods
- IHT409: Pensions (where forming part of the estate)
- IHT410: Life assurance not written in trust
- IHT411: Listed stocks and shares
- IHT417: Foreign assets
- IHT418: Assets held in trust
- IHT436: Claim to transfer unused RNRB from a late spouse or civil partner
How YouCanDoProbate handles the schedules
YouCanDoProbate determines automatically which schedules are needed based on the estate information you enter, and completes each one from your answers alongside the main IHT400. You do not need to know which schedules exist or whether they apply.
