Paying the tax and sending the forms

Inheritance Tax reference, if you have one (optional)IHT400 box 3

If tax is due you need one. Apply online at gov.uk/paying-inheritance-tax at least 3 weeks before you plan to send the IHT400.

When do you expect to pay and send the IHT400?

Tax paid after the end of the sixth month after the death carries interest.

Do you want to pay the tax on the home or land by yearly instalments?IHT400 box 110

Yes No

Tax on unsold houses and land can be paid over 10 years. Interest is charged on the unpaid amount. If the property is sold, the rest is due at once.

Value of any of that property already sold (optional)

Do you want the bank to pay HMRC from their account (Direct Payment Scheme)?IHT400 box 120, Schedule IHT423

Yes No

Most banks, building societies and NS&I can pay the tax from the deceased's money before probate. We fill one IHT423 per account.

Accounts to pay from

Are any of the values estimates that you will confirm later?IHT400 page 15

Yes No

That is allowed if you have made every reasonable effort to value them. You must tell HMRC the exact values once you know them.

Which values are estimates?IHT400 page 15

Do you want HMRC to email you the probate code and acknowledgement?IHT400 page 17

Yes No

HMRC says email is not secure; you accept their email disclaimer by asking for it.

Email for HMRC