EFIS 15, March 2024 : Inheritance Tax / Inland Revenue

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HM Revenue & Customs have updated the IHT400 as if you're applying for probate in England and Wales you will now need to enter a unique reference code provided by HMRC. In addition, the IHT421 has been amended to reflect that it should now only be used if you're applying for a grant of representation in Northern Ireland. Forms are available for immediate use.

Forms affected

IHT400	Inheritance Tax account	New/Amended
IHT421	Probate summary - Northern Ireland (only to be used if applying for a grant of representation in Northern Ireland)	New/Amended
IHT400(all)	Inheritance Tax account - Extended Form	New/Amended

Crown copyright forms are reproduced with the permission of the Controller of the Stationery Office. Law Society forms are reproduced with the permission of the Law Society. Legal Aid Forms are produced with the permission of the LSC.