HMRC has confirmed that from 6 April 2017, practitioners will not be able to apply for an IHT reference number online. Due to additional information required to apply for an IHT reference number, the existing email process is to be withdrawn.
To obtain a reference number after 6 April 2017, practitioners will need to complete and submit the form IHT422.
- IHT422 - Application for an Inheritance Tax reference (Schedule IHT422)