Probate summary
Schedule IHT421
IHT421 Page 1 HMRC 05/20
Inheritance Tax reference if known
Your reference (if applicable) and name of contact
Reference
Name
Your phone number – in case we need to contact you
About this form
Fill in this form if you’re applying for a grant of representation in
England, Wales or Northern Ireland.
If you’re in Scotland, fill in form C1 to apply for a grant of
confirmation instead.
Give details of the assets that became the property of the
personal representatives. This will be the same property for which
you’re applying for a grant of representation.
If you need help
Before filling in this form, please read the guidance notes
‘Applying for a grant’ in the IHT400, ‘Notes’. For more information,
go to:
www.gov.uk/inheritance-tax
www.justice.gov.uk
or you can phone the Inheritance Tax Helpline on 0300 123 1072.
If you’re calling from outside of the UK phone +44 300 123 1072.
Deceased’s details – use capital letters
Name
Title – enter Mr, Mrs, Miss, Ms or other title
Surname or family name
First names
Date of death DD MM YYYY
Address - Postcode
House or building number
Rest of address, including house name or flat number
Where was the deceased domiciled at the date of death?
Name and address
Read the notes below before you fill in this box.
Name
Address
Postcode
Notes
There are different procedures for applying for a grant
of probate depending on where you apply for the grant.
The action you take depends where you’re taking out
the grant:
in England and Wales, leave the box above blank – send
this form with your form IHT400, ‘Inheritance Tax account’
to HMRC Inheritance Tax (we’ll send it directly to
HMCTS Probate)
in Northern Ireland, write your own name and address
in the box above
in Scotland, do not fill in this form – complete
form C1 instead
Page 2
Summary
This is a summary for probate purposes only and will not necessarily include all the assets you’ve listed
on the form IHT400 for Inheritance Tax purposes. It will not include:
lifetime gifts
foreign assets
assets held in trust
nominated assets
gifts with reservation and pre–owned assets
Estate in the UK before deductions
IHT400 box 79 + IHT404 box 13
1
£
Joint assets passing by survivorship
Copy amount from IHT404 box 11, total of column A
2
£
Gross value of assets for probate (box 1 minus box 2)
3
£
Go to note below
Liabilities
IHT400 box 83 + box 84 + IHT404 box 12
4
£
Net value (box 3 minus box 4)
5
£
Go to note below
Tax and interest paid on this account
Copy amount from either form:
IHT400 box 119
IHT400 ‘Calculation’, box 65
IHT430 box 28
as appropriate.
If there’s no tax to pay, enter ‘0’.
6
£
Signature of person or name of company calculating the amount due
Date DD MM YYYY
Note
Please ensure you submit your Inheritance Tax forms at least 15 days before applying for a grant.
If you’re filling in this form in England and Wales, copy the amounts in boxes 3 and 5 as directed on the probate application form.
In Northern Ireland, please read the instructions at www.courtsni.gov.uk
For HM Revenue and Customs use only
Inheritance Tax stamp