How to Apply for an Inheritance Tax Reference (IHT 422) – A Complete Guide
What Is an Inheritance Tax Reference (IHT422)?
An Inheritance Tax (IHT) reference number is required when there is Inheritance Tax to pay on an estate. This reference ensures that HMRC correctly allocates any tax payments. If you manage an estate and expect to pay IHT, you must apply for this reference using Form IHT422.
Applying for the IHT reference number at least 3 weeks before making a payment is crucial to avoid processing delays. This guide explains everything you need to know about applying for an IHT reference, eligibility, and submission process.
Who Needs to Apply for an IHT Reference?
You need to complete Form IHT422 if: ✅ There is Inheritance Tax due on an estate.
✅ You are applying for probate or confirmation in the UK.
✅ You need a reference number before making payments to HMRC.
Who Does NOT Need an IHT Reference?
❌ Estates that fall below the inheritance tax threshold (£325,000 in 2024/25) and have no tax liability.
❌ When applying for probate in cases where no IHT is due.
When to Apply for an IHT Reference?
📅 You must apply at least 3 weeks before you make a payment.
📅 The reference number is sent by post, so allow time for delivery.
Applying early ensures timely tax payment processing, avoiding delays in estate administration.
How to Complete Form IHT422 – Step-by-Step Guide
1. Provide the Deceased’s Details
Full name (surname and first names).
Any other names they were known by.
Date of birth and date of death.
National Insurance number.
Country where probate is being applied for (England, Wales, Scotland, or Northern Ireland).
2. Enter the Contact Information for the Applicant
Full name or company name of the executor, administrator, or solicitor managing the estate.
Correspondence address where the reference will be sent.
Phone number (for HMRC to contact in case of queries).
3. Submitting the Form
Once completed, send Form IHT422 to:
📩 Inheritance Tax
📩 HM Revenue and Customs
📩 BX9 1HT, United Kingdom
What Happens After Submission?
✅ HMRC processes the form and issues a unique IHT reference number.
✅ The reference number is sent by post.
✅ Once received, you can use the reference to make Inheritance Tax payments.
Avoid Common Mistakes When Applying for an IHT Reference
❌ Not applying early – Always submit at least 3 weeks before payment is due.
❌ Incorrect details – Ensure the deceased’s name, dates, and NI number are correct.
❌ Providing the wrong address – The reference will be sent via post, so provide an accurate address.
Why Is an Inheritance Tax Reference Important?
✅ Ensures timely payment processing by HMRC.
✅ Prevents delays in probate applications.
✅ Helps keep accurate tax records for estate management.
Applying for an IHT reference (IHT422) is a crucial step in inheritance tax administration. Executors should apply promptly to avoid delays and ensure smooth estate processing.
For more details, visit the official UK Government website or speak to a financial adviser specialising in estate planning. 🚀
Disclaimer:
The information provided in this article is for general informational purposes only and does not constitute financial, legal, or professional advice. While every effort has been made to ensure the accuracy and reliability of the content, the author and publisher make no guarantees regarding the completeness, suitability, or applicability of the information to your individual circumstances.
Before making any financial decisions, particularly regarding investing, pensions and retirement planning, it is strongly recommended that you consult with a qualified financial adviser or professional. Laws and regulations surrounding pensions may vary and are subject to change, so it is important to stay informed and seek personalised guidance tailored to your specific situation.
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