Executors and administrators must submit form IHT400 to HMRC when applying for probate or confirmation if the deceased’s estate has Inheritance Tax due or does not meet the criteria for an excepted estate. This form is mandatory for estates that fall outside simplified reporting procedures, ensuring HMRC can assess the tax position before the court grants authority to deal with the estate. The requirement applies across all jurisdictions within the UK where probate or confirmation is needed.
Source: HMRC (GOV.UK) – Read the original