① Draft it from scratch
Tell Chris the estate facts and upload your documents — Chris drafts your IHT421 and the IHT400 suite to the Litigant Standard.
② Check the draft you’ve written
Already started? Upload your draft IHT421 and Chris reviews it line by line — registry, IHT reference, gross and net values matching IHT400.
③ Tax position to settle — sort it
Run your IHT400, references and payment route by Chris so the Probate Summary lands complete and the grant can progress.
In short: Form IHT421 is the Probate Summary you send to HMRC together with the IHT400; HMRC processes the return, takes payment and issues a stamped IHT421 directly to HMCTS Probate so the application can progress. It is required only where IHT400 is being filed — that is, for estates that are not “excepted estates.” eLitigant drafts IHT421 (and the wider IHT400 package) from your own documents, or checks the draft you have written, for £30.
IHT421 is the small form that unlocks probate. Without it, HMCTS does not know the Inheritance Tax position is settled, and the grant stalls. With it — properly completed alongside IHT400 — probate moves.
What IHT421 does
IHT421 is the Probate Summary. You send it to HMRC together with the IHT400. HMRC processes the return, takes payment, and issues a stamped IHT421 directly to HMCTS Probate. HMCTS then progresses the probate application.
When IHT421 is required
Only where IHT400 is being filed — that is, for estates that are not “excepted estates.” An excepted estate is generally under the NRB (£325,000) or has a surviving spouse taking everything below a specified threshold, or meets other specific criteria under the Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations.
The fields — what it asks
- Full name and date of death
- Probate registry the application will be made to
- Gross estate value
- Net estate value
- IHT reference number
- Summary of IHT position (tax due / no tax due / paid in instalments)
The IHT reference number
Apply online at gov.uk at least 3 weeks before you need to pay. Without a reference, HMRC cannot allocate payment correctly, and the IHT421 cannot be processed.
Let Chris draft this for you
Tell Chris what you want to achieve. Upload your documents. Chris produces court-ready drafts to the Litigant Standard™ — whichever form, whichever jurisdiction. You review every line. You sign. You file.
Paying IHT before probate — the catch-22
IHT on non-instalment property must be paid before the grant. But without the grant, the executor cannot access the deceased’s bank accounts to pay the tax. Solutions:
- Direct Payment Scheme — banks release funds directly to HMRC using form IHT423, one per institution
- Executor’s own funds — reimbursed from the estate later
- Executor’s loan — bank loan secured against the estate
- Instalment option — for land, shares in unquoted companies, and business assets: 10 annual instalments, interest may apply
Timing
- IHT400 and IHT421: within 12 months of end of month of death
- IHT payment on non-instalment property: within 6 months (interest runs after)
- Probate application: after IHT421 receipt by HMCTS, usually 20 working days after HMRC receives IHT400
Common errors
- Wrong probate registry named (should match the one the application goes to)
- IHT reference omitted or mistyped
- Gross/net values not matching IHT400
- Filed without IHT400 (IHT421 alone is useless)
Related Court Forms & Guides
- Form PA1A: Probate (no will) — applying for a grant where there is no will.
- Form PA1P: Probate (with will) — applying for probate where there is a will.
- Form IHT400: Inheritance Tax — the full inheritance tax account.
- Form IHT205: Estate Information — the short-form estate return.
- Civil Court Forms Index — every civil court form guide in one place.
Can Chris draft IHT421 and IHT400 as a package?
Yes. Upload death certificate, will, asset valuations, debts, gifts history, prior spouse IHT paperwork if TNRB claimed. Chris drafts the entire IHT400 suite including IHT421, applicable schedules (IHT402 for TNRB, IHT403 for gifts, IHT404 for joint property, IHT405 for houses, IHT407 for household goods, IHT435/436 for RNRB/transferred RNRB, IHT423 for Direct Payment Scheme). £30 per form, or Express Case (£300/month) for the whole estate package.
Founder’s note on probate
Our own family probate took two years with a solicitor who could not finish the job. A £1,200 quote, two years of drift. The estate was ultimately closed in three weeks once Chris drafted the forms to the Litigant Standard. That is the origin of this entire platform. Your estate deserves the same.
Prepare to win. Plan not to fail.
Probate is paperwork. Elite paperwork unlocks probate in weeks, not years. Chris drafts elite paperwork.
Frequently asked questions
What does Form IHT421 do?
IHT421 is the Probate Summary. You send it to HMRC together with the IHT400. HMRC processes the return, takes payment, and issues a stamped IHT421 directly to HMCTS Probate, which then progresses the probate application.
When is IHT421 required?
Only where IHT400 is being filed — that is, for estates that are not “excepted estates.” An excepted estate is generally one under the nil-rate band, or with a surviving spouse taking everything below a specified threshold, or one meeting other specific criteria under the Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations. Check the current figure for your situation.
What information does IHT421 ask for?
It asks for the full name and date of death, the probate registry the application will be made to, the gross estate value, the net estate value, the IHT reference number, and a summary of the IHT position (tax due, no tax due, or paid in instalments).
How do I get the IHT reference number?
Apply online at gov.uk well in advance of when you need to pay. Without a reference, HMRC cannot allocate payment correctly and the IHT421 cannot be processed.
How is the tax paid before probate is granted?
IHT on non-instalment property must be paid before the grant, but without the grant the executor cannot access the deceased’s accounts. Common solutions are the Direct Payment Scheme (banks release funds directly to HMRC using form IHT423), the executor’s own funds reimbursed later, an executor’s loan, or the instalment option for land, unquoted company shares and business assets.
Can Chris draft IHT421 and IHT400 as a package?
Yes. Upload the death certificate, will, asset valuations, debts, gifts history and any prior spouse IHT paperwork. Chris drafts the entire IHT400 suite including IHT421 and the applicable schedules. It is £30 per form, or Express Case (£300/month) for the whole estate package.
Unlock probate — get the Probate Summary right
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Related guides: Form IHT400: Inheritance Tax · Form PA1P: Probate (with will) · Form PA1A: Probate (no will) · All civil court forms