Simple question, but I have two answers and I am not sure which is correct. What is the deadline for submission of an IHT 400?
a) Within 12 months of death;
b) Within 12 months from the end of the month in which death occurs.
12 months from the date of death.
IHT is payable by the end of the sixth complete month after death.
Simon Northcott
Pace Simon It’s b) but subject to the PRs having at least three months from appointment to file.
@DuncanCameron is right. (At least I think he is.). The confusion arises as the IHT form refers to 12 months from death, but the IHT manual (IHTM10811) makes reference to 12 months from the end of the month in which death occurs.
@Haroon and even more significantly the legislation says (IHTA 1984 s 216 (6)(a)) “in the case of an account to be delivered by personal representatives, before the expiration of the period of twelve months from the end of the month in which death occurs…”.
Thank you… I agree the legislation is a much better source (and definitely better than “Chatgpt” or any other AI “short-cut”!)
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