IHT Reference number

TcpnT

Just starting to work on IHT400 and schedules for my mothers estate. She was widowed and the total estate will be around £850k so there will be no IHT to pay but I will need to claim RNRB and transferable RNRB.

I notice that all the forms have a box at the top for the IHT reference number. However I am under the impression that I do not need to apply for one and can leave the box blank in these circumstances. Do other agree that this is the case?

On IHT436 there is a box for an IHT reference number for the previously deceased spouse. There was no IHT payable on the first death and I can find no sign of a reference number on any of the paperwork. I believe that I should leave the box (5) empty in this case? Is this what others have done and was it accepted?

Thanks in advance - I'm sure I will be back with more queries

RAS

Even though there is no IHT to pay, as you need to claim residential allowances, you have to complete IHT 435 forms and submit the HMRC code.

It should then go through fairly quickly.

If you fail to submit the HMRC code with the probate application, it'll be pull out of the automatic process and take LOT longer. Any time you might think you'd save will be lost 2 or 3 times over.

TcpnT

Thanks. Yes I'm aware that IHT345 is also required amongst others. I mentioned IHT436 because it specifically requests the IHT reference number for the pre-deceased spouse.

Are we talking at cross purposes here? I'm just talking about the IHT return submission. Is the HMRC code that you refer to the one that is needed from HRMC to be sent with the subsequent probate application?

Or are the IHT reference number and the HMRC code one and the same thing?

SoozyJ22

I just left the spouse's IHT reference number field blank on IHT436 and it wasn't a problem.

TcpnT

https://forums.moneysavingexpert.com/discussion/comment/82030502#Comment_82030502

Thank you. Useful to know.

LessImpecunious

Or are the IHT reference number and the HMRC code one and the same thing?

No, they are different - the reference number is needed on IHT400 forms (and must be applied for in advance of filling these in, but only if there is tax to pay, so not for estates which have to be reported even if there is no tax to pay); while the code that must be submitted with the probate application is what HMRC call the Unique code, and is sent to you after they have processed the IHT forms and allows you to then apply for probate.

At least I think that's correct! Not an expert, just someone going through the process currently who has had to read the notes multiple times, because, as seemingly with any HMRC guidance, their preferred form is something like a mobius strip, or possibly an Escher loop…

Cubicsrube

You definitely need the HMRC unique code - don't apply for probate without it! I did it the wrong way round (thanks to the terrible mobius strip of govt non-guidance) and I cannot begin to tell you what headaches it caused with probate.