HMRC

HMRC (His Majesty's Revenue and Customs) is the UK tax authority. In bereavement administration, HMRC's role is to receive IHT400 returns, assess and collect Inheritance Tax, and reconcile the deceased's income tax position for the year of death. [source: gov-uk/inheritance-tax-2026-04-29.html]

The executor or administrator interacts with HMRC at several points: filing IHT400 (where the estate is not an excepted estate), arranging payment of any tax due, and obtaining the clearance certificate that confirms HMRC has no further claim against the estate. The nil-rate band (£325,000) and residence nil-rate band (£175,000) determine how much of the estate is taxable. [source: gov-uk/inheritance-tax-2026-04-29.html]

HMRC is also a recipient of notifications via Tell Us Once, which updates the deceased's income tax record, identifies any refund due to the estate, and flags any outstanding liability. Most major UK banks operate a direct payment scheme that lets HMRC receive Inheritance Tax from the deceased's account before the Grant of Probate is issued. [source: gov-uk/iht-400-2026-04-29.html]

Last verified: 29 April 2026 against gov.uk/inheritance-tax.

AfterLoss

Our inheritance tax guide covers HMRC's role in IHT400, clearance, and the direct payment scheme that lets banks pay tax before the grant is issued. Information and Documents keeps the asset valuations, gift history, and IHT400 schedules together, so the figures HMRC sees match the paper trail behind them.