Do I use PA1P if I apply for probate online?
No. PA1P is the citizen paper application where there is a will. GOV.UK has a separate online service, and the PA1P page states that an online applicant does not submit the paper form as well.
Probate and IHT Forms: PA1P, PA1A, IHT400 and Codes | ProbateHelp
Choose the correct online or paper grant route, IHT400 schedules, HMRC probate code, correction, sale-loss relief and IHT clearance forms.
This guide is part of ProbateHelp's Probate Process guide cluster. Estimated reading time: 14 min.
Frequently asked questions
Is IHT205 still used for an England and Wales death?
For a death on or after 1 January 2022, an excepted estate normally gives the required IHT information in the probate application instead of using IHT205. Older deaths and other UK jurisdictions can follow different routes.
Is the HMRC probate code a form?
No. It is a unique code HMRC sends after receiving a required IHT400 and enough tax. You enter it in the England and Wales probate application. IHT421 is the Northern Ireland probate summary, not the England and Wales code.
Does an estate need IHT400 only when tax is payable?
No. Full details can be required even where no IHT is ultimately due. Gifts, trusts, foreign elements, valuation and excepted-estate conditions can affect the route. Use the live GOV.UK checker rather than the £325,000 band alone.
What form corrects an IHT400?
Use form C4, the corrective account, to tell HMRC about qualifying amendments to an IHT400. Some post-death sale relief claims use separate forms, including IHT35 for qualifying share losses and IHT38 for qualifying land losses.
What is IHT30?
IHT30 is an application for an Inheritance Tax clearance certificate. Apply only when you believe all IHT has been paid, the estate values are final and there will be no further material changes. The certificate has statutory exceptions and is not a general guarantee against every estate liability.