Frequently asked questions

HMRC answers the most frequently asked questions on the HMRC Inheritance Tax Helpline

Has my form IHT421 been issued?

  • HMRC now emails all IHT421s for grants in England and Wales directly to HM Courts and Tribunals Service. You can expect HMRC to do this within 15 working days of receiving your IHT400 or payment of the tax due on delivery of the account, whichever is later. If tax is due on the estate, HMRC will confirm that it has issued your IHT421 in writing once it has processed the account. 
  • If you want to check that HMRC has received your form IHT400, you should wait for at least 20 working days from the date you sent the form, before contacting HMRC.

Help needed to complete the IHT400 and IHT400 schedules