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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.

Commonly required schedules

  • 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
  • IHT409: Pensions (where forming part of the estate)
  • IHT410: Life assurance not written in trust
  • IHT411: Listed stocks and shares
  • IHT417: Foreign assets
  • IHT418: Assets held in trust
  • IHT436: Claim to transfer unused RNRB from a late spouse or civil partner

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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I was quite daunted by the procedure of…

I was quite daunted by the procedure of probate as I’d never been in this position before, but you made the whole process almost easy. Adam was brilliant, if I had a query or was unsure about anything he helped me to understand and navigate the forms successfully. All your staff were efficient, helpful and friendly and I would recommend you to anyone without a moment’s hesitation. Thank you so much

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Due to the present extenuating…

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As it says

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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 an online platform providing legal forms and information. YouCanDoProbate is not a law firm and is not regulated by the Solicitors Regulation Authority (SRA). Our online probate and inheritance tax service is an online platform providing probate and inheritance tax forms and information to allow you to complete inheritance tax returns and apply for probate yourself. Our telephone, email and livechat support provides guidance only, we do not provide bespoke advice, including estate planning or tax advice and it is not a substitute for a lawyer’s advice about complex estate planning or tax issues.
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