Form

Apply for an Inheritance Tax reference (IHT422)

Apply for an Inheritance Tax reference number before sending in form IHT400 and paying your tax.

Documents

Apply for an Inheritance Tax reference (IHT422)

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Read the accessibility statement for HMRC forms

Details

If you owe Inheritance Tax, use this form to request an Inheritance Tax reference number before sending in form IHT400.

Before you start filling in the form

If you are using an older browser, like Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

You’ll need to fill in the form fully before you can print it. You cannot save a partly completed form so have all the information you need before you start to fill it in.

Updates to this page

Published 4 April 2014
Last updated 7 October 2022 + show all updates
  1. The form has been updated to say we no longer issue payslips and that you should send cheques separate from any forms or letters you send to HMRC.

  2. The Inheritance Tax return address has been updated and the 'Tell us who is applying' section has been removed.

  3. A Welsh language version of the IHT422 form is now available.

  4. The IHT422 form has been amended to include the additional Inheritance Tax threshold (sometimes known as the Residence nil rate band or RNRB).

  5. IHT422 updated attachment replaced on the page.

  6. First published.

Sign up for emails or print this page