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This note considers the duty to deliver an account for IHT and explains which form to use in various circumstances. It covers:

1. •

   accountability ― the duty to deliver an account (form IHT400) to HMRC

2. •

   reduced form IHT400

3. •

   excepted estates where form IHT205 is delivered (for deaths before 1 January 2022)

4. •

   duty to make enquiries and give correct information to HMRC

5. •

   duty to deliver corrective accounts when something changes

For information on the principles of valuation, see the Valuation of property guidance note and for valuation compliance, see the Valuing the estate guidance note.

For advice on how to pay inheritance tax, see the Payment of IHT on death guidance note.