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On or after 1st March 2025
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Inheritance Tax

What are the IHT400 Supplementary Schedules?

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.

The schedules YouCanDoProbate completes

  • IHT400 Calculation: working out the Inheritance Tax due, where tax is payable
  • 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
  • IHT408: Household and personal goods donated to charity
  • IHT409: Pensions
  • IHT410: Life assurance and annuities
  • IHT411: Listed stocks and shares
  • IHT412: Unlisted stocks and shares, and control holdings
  • IHT415: Interest in another estate
  • IHT416: Debts due to the estate
  • IHT417: Foreign assets
  • IHT419: Debts owed by the deceased
  • IHT423: Direct Payment Scheme bank or building society account
  • IHT435: Claim for the residence nil rate band
  • IHT436: Claim to transfer unused residence nil rate band from a late spouse or civil partner

The platform does not currently produce IHT413 (business and partnership interests), IHT414 (agricultural relief), IHT418 (assets held in trust) or IHT420 (national heritage assets).

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.

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Additional costs: The probate registry fee of £526 (for all estates over £5,000) and any additional official copies at £2 each. (Payable directly to HM Courts and Tribunals Service by cheque or postal order, enclosed with your application forms).
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© YouCanDoProbate • YouCanDoProbate is a trading name of Kabing Ltd.
YouCanDoProbate is not a law firm, is not authorised to conduct reserved legal activities, and is not regulated by the Solicitors Regulation Authority (SRA). Our digital service is a self-help online platform for you to input data, navigate forms, and manage your own inheritance tax returns and probate applications as a lay applicant. It provides administrative utility tools, forms, and general information. Our telephone, email, support ticket, and live chat support provide administrative and technical guidance only. We do not provide legal, estate planning, or tax advice, and our service is not a substitute for a regulated professional’s advice regarding complex estate or tax matters.
© Kabing Ltd | All Rights Reserved. Company number 12125399.

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