Is it still possible for an agent/solicitor to sign an IHT400 on behalf of the executors? This was introduced during Covid but I can’t see anywhere that it’s been revoked.
Many thanks
Anne Duguid
As far as I am aware it is and we are still doing that especially where the executors are spread around the country. Bizarrely though I was recently told by HMRC that a C4 we had signed could not be accepted as that did need to be signed by the Executors!
Many thanks Nigel. I will give it a try.
Hello Anne
It is possible for agents to sign the IHT400 - the IHT400 Notes confirm the process. The following is an extract of the Notes on page 57
Signatures
Each person should give their full name and address, sign and date the
form in the spaces provided on page 14 of the IHT400.
In signing the form, each person confirms that they have read the
declaration and warnings and that they agree that the information
given in form IHT400, the schedules and any other supporting papers
is correct.
HMRC will accept IHT400 forms that are not physically signed from both
professional agents and unrepresented taxpayers. We will accept the foms
from professional agents if:
• the names and personal details of the legal personal representatives are
shown on the declaration page
• the account has been seen by all the legal personal representatives and
they all agree to be bound by the declaration
The agent must include the following statement:
“As the agent acting on their behalf, I confirm that all the people whose
names appear on the declaration page of this Inheritance Tax account
have seen the Inheritance Tax account and agreed to be bound by the
declaration on page 14 of the IHT400”.
I have added the link to the Notes here.
Linda