About the person who died

Title (optional)

First names

Surname

Date of birth

Date of death

The rules and allowances that apply depend on this date.

SexIHT400 box 4

Female Male

Last permanent addressIHT400 box 11

Postcode

Did they own or part-own that home, or have a right to live there?IHT400 box 12

Yes No

Answer no if, for example, they lived with family or in a care home they didn't own.

Tell HMRC where they livedIHT400 box 12

Occupation, or former occupation if retiredIHT400 box 13

Nationality

National Insurance number (optional)

Income Tax Unique Taxpayer Reference (UTR) (optional)

Only if they filed Self Assessment returns.

Where was their permanent home?IHT400 box 122

England and Wales Scotland Northern Ireland Outside the UK

This decides where you apply for probate (or confirmation in Scotland) and which rules apply to the will.

Where were they domiciled when they died?IHT400 box 6a and IHT400 Notes 'Domicile'

For a death on or before 5 April 2025 Inheritance Tax depends on domicile: usually the country of their permanent home, taking into account where they came from and meant to stay. The Channel Islands and the Isle of Man count as outside the UK. Someone domiciled abroad still counts as UK domiciled (deemed domicile) if they were UK domiciled at any time in the 3 years before the death, or UK resident in at least 15 of the 20 tax years before the tax year of death (IHTA 1984 s267, IHTM13024): then answer the part of the UK where they lived. If they came from abroad and neither applies, or you are unsure, answer Not sure (IHTM13000).

Were they resident in the UK for at least 10 of the 20 tax years before the tax year they died in?IHT400 box 6b

Yes No Not sure

For deaths from 6 April 2025 Inheritance Tax depends on long-term UK residence instead of domicile. If they lived abroad for long periods, answer Not sure.