Who needs it
- Executors applying for probate in Northern Ireland where a full IHT400 is needed.
- Not executors in Scotland, who use form C1, or in England and Wales, who get a code from HMRC.
What you need before you start
- The completed IHT400 and schedules.
- The figures for the estate from the IHT400, which the summary repeats.
- The current IHT421 from GOV.UK.
How to file IHT421
- 1Complete the IHT400 first.
- 2Complete and print the IHT421.
- 3Post both to Inheritance Tax, HMRC, BX9 1HT.
- 4Wait for HMRC to complete its part and return the IHT421, usually within 20 working days of receiving the IHT400 or payment, whichever is later.
- 5Use the returned IHT421 to apply for probate in Northern Ireland.
Where IHT421 still applies
HMRC's form page says IHT421 is only for applying for a grant of representation in Northern Ireland. GOV.UK's guidance on estates with Inheritance Tax to pay says to complete it and send it with the IHT400; HMRC completes its part and sends it back, and you need it to apply for probate there.
Scotland: form C1
In Scotland, executors apply for confirmation using the inventory C1, with C2 where needed. It goes to the Sheriff Clerk of the court district where the person was domiciled, or to the Commissary Office in Edinburgh in the cases HMRC lists. HMRC's code is a confirmation code. New C1 forms apply to deaths on or after 1 January 2022.
England and Wales
There's no IHT421 to send. Once enough tax has been paid, HMRC sends a code you need to apply for probate.
Common mistakes
- Using IHT421 for a Scottish estate. Scotland uses form C1 to apply for confirmation.
- Sending IHT421 in England or Wales, where HMRC gives probate figures and a code instead.
- Applying for probate before HMRC has returned the form.
Related
What else will you need?
- IHT400IHT400 Inheritance Tax accountIHT400 is HMRC's Inheritance Tax account: the full report of an estate's assets, debts, gifts, reliefs and exemptions.
- IHT402IHT402 transfer unused nil-rate bandIHT402 is the HMRC claim, sent with the IHT400, to transfer the unused Inheritance Tax nil-rate band of a spouse or civil partner who died first to the estate of the one who died later.
- IHT435IHT435 / IHT436 residence nil-rate bandIHT435 claims the residence nil-rate band, up to £175,000, when someone who died on or after 6 April 2017 leaves a home they owned to their direct descendants.
Rather we did it?
Countify can handle this for you, for a fixed fee agreed upfront.
Questions
Frequently asked questions.
Do I need IHT421 in Scotland?
No. In Scotland you apply for confirmation using form C1, and HMRC gives a confirmation code.
Where do I send IHT421?
With the IHT400 to Inheritance Tax, HMRC, BX9 1HT. HMRC completes its part and returns it.
How long does HMRC take to return it?
Usually within 20 working days of receiving the IHT400 or payment, whichever is later, according to GOV.UK.
Checked against GOV.UK on · Reviewed by Kamran Ishaq FCCA, Founder & CEO, on .
Sources: Inheritance Tax: probate summary (IHT421) (opens in a new tab) (HM Revenue & Customs); Valuing the estate: if there's Inheritance Tax to pay (opens in a new tab) (GOV.UK); Inheritance Tax: confirmation (C1) (opens in a new tab) (HM Revenue & Customs).
Countify is an independent accountancy practice. We aren't part of, or endorsed by, HM Revenue & Customs. Always file using the official form or service.
Contains public sector information licensed under the Open Government Licence v3.0 (opens in a new tab).