IHTM05053 - Submitting the account and obtaining a grant: procedure where the personal representative or their agent calculates the tax
If they calculate that there is tax to pay the Personal Representative (PR) or agent must first obtain an Inheritance Tax reference number from us.
The PR or agent should send the IHT400 and any supplementary schedules, including if appropriate IHT421 (form C1 inventory in Scotland), to us. If they have calculated tax is due, they should only do this once they have received the Inheritance Tax reference number from us. Payment should be made at the same time they send the IHT400 and other documents to us. If they are using the Direct Payment Scheme the PR or agent should send form IHT423 to the bank or building society at which the account from which funds are being used to pay the tax is held. If the amount that is being paid under the Direct Payment Scheme does not cover all the tax due the agent or PR should make payment using the options given on GOV.UK.
Once we are happy that any tax (and interest) that is due has been paid, or that none is due, we will issue a letter with a unique code, form C1 inventory or form IHT421, as appropriate.
In England and Wales
From 17 January 2024 we will send the PR or agent a letter with gross and net values and a unique code to enable them to apply for a grant (before this date we issued form IHT421).
In Scotland
We will send the stamped form C1 inventory back to the PR or agent. The PR or agent will send the C1 and any other documents need to obtain the grant to the Sheriff Clerk or Commissary Clerk, who will issue confirmation.
In Northern Ireland
We will complete and stamp our part of the form IHT421 and return it to the PR to enable them to apply for a grant.