IHT421 Probate Summary: When You Still Need It (Scotland & NI) vs the New England & Wales Process
If you are dealing with an estate in England or Wales, you almost certainly do not need form IHT421 any more. Since 17 January 2024, HMRC no longer asks for an IHT421 from England & Wales applicants — instead it sends you a unique code plus the gross and net estate values to type into the online probate application. The IHT421 probate summary form is now used only for Northern Ireland, and Scotland uses a different route entirely (form C1, confirmation). The most common mistake we see is people downloading IHT421 for an English estate they no longer need it for — this page sorts out exactly who needs what.
What changed on 17 January 2024
Before 2024, the IHT421 (“Probate Summary”) was the bridge between Inheritance Tax and the probate registry: you sent IHT400 (and supplementary pages) to HMRC, HMRC stamped the IHT421, and that stamped copy went to the probate registry to release the grant. The registry would not act until it saw HMRC’s figures.
For England & Wales, that paper hand-off is gone. HMRC’s own IHT400 guidance now confirms that for England and Wales probate applications you “will now need to enter a unique reference code provided by HMRC” rather than submit an IHT421 (gov.uk — IHT400 account). After HMRC has processed your IHT400, it sends a letter containing that code along with the gross value and net value of the estate. You then type the code and those two figures into the online probate service (or the PA1P/PA1A paper form). No stamped IHT421 changes hands.
The form itself was reissued to reflect this. The current gov.uk IHT421 page states that you “should only use this form if you’re applying for a grant of representation in Northern Ireland” (gov.uk — IHT421).
Who still needs IHT421 (or the equivalent)
| Jurisdiction | Grant called | Probate-summary route | Do you submit IHT421? |
|---|---|---|---|
| England & Wales | Grant of probate / letters of administration | HMRC unique code + gross & net values entered online | No — obsolete here since 17 Jan 2024 |
| Northern Ireland | Grant of representation | IHT421 sent to HMRC, returned/used for the NI grant | Yes — IHT421 still used |
| Scotland | Grant of confirmation | Form C1 (Inventory) — not IHT421 | No IHT421 — use C1 instead |
Scotland’s confirmation process uses form C1, the inventory of the estate lodged with the sheriff court. There is no IHT421 in Scotland; if Inheritance Tax is due you submit IHT400 to HMRC and the C1 to the court, and the two figures must agree.
Worked example: pulling gross and net from the IHT400
Worked example — Margaret’s estate (Belfast, Northern Ireland)
Margaret died in Belfast. Her son James is administering the estate, so he needs a Northern Ireland grant — meaning IHT421 genuinely applies to him (unlike an English estate). He has completed the IHT400 calculation. Here are his figures.
| Item (from IHT400 / schedules) | Amount |
|---|---|
| House (sole name) | £420,000 |
| Bank & savings | £58,000 |
| Stocks & shares | £22,000 |
| Personal possessions | £5,000 |
| Gross value of the estate for probate | £505,000 |
| Less: outstanding mortgage | −£90,000 |
| Less: funeral & debts | −£7,000 |
| Net value of the estate for probate | £408,000 |
How the IHT421 boxes mirror the IHT400: the IHT421 does not re-do the maths — it summarises two totals that already exist on the IHT400 calculation (the IHT400 “Calculation” section, form IHT400 Calculation):
- Gross value of the estate for probate (£505,000) — total assets passing to the personal representatives, before deducting debts. This carries straight across from the gross figure on the IHT400 calculation.
- Net value of the estate for probate (£408,000) — gross minus mortgage, funeral and debts. This mirrors the net total on the IHT400.
James enters these on the IHT421, sends it with the IHT400 to HMRC, and uses the result to obtain the NI grant. If James lived in England instead, he would skip the IHT421 entirely: HMRC would send him a code, the gross £505,000 and net £408,000, and he would type all three into the online probate service.
Note: the “value for probate” (gross/net of debts) is not the same as the chargeable value for Inheritance Tax, which also factors in reliefs, exemptions and the nil-rate band. Whether any tax is actually due here depends on Margaret’s available nil-rate band, any residence nil-rate band, and spousal/charity exemptions — figures the IHT400 calculation works out separately. Always confirm current thresholds and reliefs on gov.uk Inheritance Tax.
Step by step: which boxes match, and where it goes
England & Wales (no IHT421)
- Complete and submit the IHT400 and any schedules to HMRC.
- Wait for HMRC to process it and send a letter with your unique code, the gross value and the net value.
- Enter those three items into the online probate application (or the PA1P/PA1A paper form).
Northern Ireland (IHT421 still applies)
- Complete the IHT400. Carry the gross value for probate and net value for probate across to the IHT421 summary.
- Send the IHT421 with the IHT400 to HMRC.
- Use HMRC’s confirmed figures to apply for the Northern Ireland grant of representation.
Scotland (form C1, not IHT421)
- Complete the C1 inventory; if tax is due, also complete IHT400.
- Lodge the C1 with the relevant sheriff court to obtain confirmation. The estate figures on the C1 and IHT400 must match.
Timing: the wait before you can apply for probate
In England & Wales you cannot start the probate application until HMRC has sent you the unique code — the gov.uk steps explicitly tell applicants to “wait for HMRC to send you a unique code” after starting any Inheritance Tax (gov.uk — apply for probate). HMRC’s long-standing service standard for issuing that code/letter is around 20 working days from receiving your IHT400, so most practitioners plan on roughly a month before the online application can begin. Treat 20 working days as a typical guide, not a guaranteed deadline — check HMRC’s current service performance page for the latest processing times, as they shift with workload.
The most common confusion
By far the biggest error we see: an executor for an English or Welsh estate searches “IHT421”, downloads the PDF, fills it in, and either tries to post it to HMRC or attaches it to the online probate application. Neither works. The IHT421 you find online now carries Northern Ireland-only wording, and the England & Wales process is code-based. If you are in England or Wales: ignore IHT421, complete IHT400, and wait for the HMRC letter with your code and values.
FAQ
Do I still need to fill in IHT421 for an estate in England or Wales?
No. Since 17 January 2024, England & Wales applicants no longer submit IHT421. After you send the IHT400, HMRC issues a unique code plus the gross and net estate values, which you enter into the online probate application instead.
Who still uses the IHT421 probate summary form?
Northern Ireland. The current gov.uk IHT421 form states you should only use it if you are applying for a grant of representation in Northern Ireland.
What does Scotland use instead of IHT421?
Scotland uses form C1, the inventory lodged with the sheriff court to obtain a grant of confirmation. There is no IHT421 in Scotland; if tax is due you also submit IHT400, and the figures on the C1 and IHT400 must agree.
Where do the gross and net values come from?
From your IHT400 calculation. The gross value is the total assets before debts; the net value is gross minus the mortgage, funeral costs and other debts. The IHT421 (in NI) or the online application (in E&W) simply carries these two totals across — it does not re-do the maths.
How long does HMRC take to send the code before I can apply for probate?
You must wait for HMRC’s letter containing the code and values before applying in England & Wales. HMRC’s usual service standard is around 20 working days from receiving the IHT400, but this is a guide, not a guarantee — check HMRC’s current service performance for live timings.
What is the difference between the value for probate and the value for Inheritance Tax?
The probate values (gross/net of debts) measure the estate passing to the personal representatives. The chargeable value for Inheritance Tax then applies reliefs, exemptions and the nil-rate band on top, so the two figures usually differ. The IHT400 calculation works both out separately.
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General information, not personal United Kingdom tax/legal advice. Verify with a qualified professional.
Sources: gov.uk IHT421, gov.uk IHT400, gov.uk C1 (Scotland), gov.uk applying for probate, gov.uk Inheritance Tax. Figures illustrative; verify current thresholds and processing times on gov.uk.