IHT421

poppystar

Reading through the guidance notes for IHT400 the only mention of IHT421 was under the N. Ireland note so I assumed that in England it wasn’t necessary or was generated by HMRC once they had assessed the IHT400. 

Now I’ve started filling in the Probate form that seems to suggest that IHT421 should be submitted along with the IHT400. 

So have I somehow printed off the wrong PA1P or does everyone have to complete the IHT421 and send with IHT400?

xylophone

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/888992/IHT421_05_20.pdf

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

poppystar

Thanks, I follow that bit fine. It was more that the guidance notes for IHT400 and for Probate made no mention of the IHT421 and it was only while I was doing the PA1P that I found mention of it. Luckily I was drafting the probate form before I’d posted the iht forms - mainly because the post office was closed! - so I can add it to the pile of schedules to send. 

Glad it’s resolved now but hope I’ve not missed anything else!