Helen Bryant explains the new Inheritance Tax Account Form IHT 400, and considers cases involving post-death IHT planning and the interpretation of wills

Time is running out for probate practitioners who are clinging to the old, familiar Inheritance Tax Account Form IHT 200 until the last possible moment, though the debate at last month's Society of Trusts & Estates Practitioners Spring Conference in London suggested that few have yet embraced its successor, Form IHT 400, with great enthusiasm.

Form IHT 400

From 9 June 2009, IHT 400 will be compulsory for all estates other than:

  • 'excepted estates' of UK domiciliaries, which are covered by Form IHT 205; and
  • certain estates of foreign domiciliaries, eligible to use Form IHT 207.

Since 2004, there have been two categories of 'excepted estates' for which the short Form IHT 20...

Jean-Yves Gilg
Solicitors Journal

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