Key takeaways
- The HMRC Inheritance Tax and probate helpline is 0300 123 1072, or +44 300 123 1072 from outside the UK.
- The HMRC trusts helpline is 0300 322 9640, or +44 300 322 9640 from outside the UK.
- Both lines are open Monday to Friday, 9am to 5pm, and are closed on bank holidays.
- Write to HMRC Inheritance Tax at BX9 1HT and HMRC Trusts at BX9 1EL; no street name or city is needed.
- Applying for probate is handled by HMCTS, not HMRC: the probate helpline is 0300 303 0648, open weekdays 9am to 1pm.
- Inheritance Tax must be paid by the end of the sixth month after the death, or HMRC charges interest.
- From 6 April 2027, most unused pension funds will count towards the estate, and personal representatives will report and pay the tax.
The HMRC Inheritance Tax helpline is 0300 123 1072, and the trusts helpline is 0300 322 9640. Both are open Monday to Friday, 9am to 5pm, and closed on bank holidays. Questions about applying for probate itself go to HM Courts and Tribunals Service (HMCTS) on 0300 303 0648, not to HMRC.
Which number should you call?
The right line depends on whether your question is about an estate, a trust or the probate application. These are the numbers on GOV.UK, checked on 6 November 2026.
| Query | Number | Hours |
|---|---|---|
| Inheritance Tax and estates (HMRC) | 0300 123 1072 | Mon to Fri, 9am to 5pm |
| Trusts (HMRC) | 0300 322 9640 | Mon to Fri, 9am to 5pm |
| Applying for probate (HMCTS) | 0300 303 0648 | Mon to Fri, 9am to 1pm |
From outside the UK, call +44 300 123 1072 for Inheritance Tax or +44 300 322 9640 for trusts. For every other tax, see our list of HMRC telephone numbers.
What the Inheritance Tax helpline deals with
The line covers questions about valuing an estate, filling in Inheritance Tax forms and paying the tax. According to HMRC’s probate and Inheritance Tax contact page, you can also use HMRC’s digital assistant for questions about valuing an estate and paying Inheritance Tax.
The digital assistant cannot help with an IHT400 Inheritance Tax Account you have already sent. Call or write instead. Our guide to the HMRC webchat and digital assistant explains how the assistant hands over to an adviser.
What the trusts helpline deals with
The trusts line handles registering a trust, managing a registered trust and trust tax. HMRC’s trusts contact page, updated 9 April 2026, also points to a trusts digital assistant for the same topics.
Most trusts must be on HMRC’s Trust Registration Service. HMRC’s trust registration guidance, updated 13 July 2026, says a non-taxable trust created after 6 October 2020 must register within 90 days of being created. A taxable trust created on or after 6 April 2021 must register within 90 days of becoming liable for tax.
Advisers who deal with HMRC for trustees or executors may need to register as tax advisers; see tax adviser registration for trustees.
Postal addresses
HMRC uses short postcodes that need no street name, city or PO box.
| Department | Address |
|---|---|
| Inheritance Tax | Inheritance Tax, HM Revenue and Customs, BX9 1HT |
| Trusts | HM Revenue and Customs, Trusts, BX9 1EL |
For Inheritance Tax letters, include the HMRC reference number, or the deceased person’s full name and date of death. Payments and courier deliveries go to separate addresses linked from the GOV.UK contact pages, so do not send cheques to BX9 1HT.
What to have ready before you call
HMRC will need to identify the estate or trust before it can discuss it. Have these to hand:
- the HMRC Inheritance Tax reference, or the trust’s Unique Taxpayer Reference
- the deceased person’s full name, date of death and National Insurance number
- your own role, such as executor, administrator or trustee
- any HMRC letter or form you are calling about, such as the IHT400
- proof of your authority to act if you are an agent
To avoid the queues, see the best time to call HMRC. Be wary of anyone who calls you about an estate and asks for payment; see HMRC scam calls and texts.
Key Inheritance Tax figures and deadlines
Most calls are about how much is due and when. These are HMRC’s figures for 2026/27.
| Item | Figure |
|---|---|
| Nil rate band | £325,000, fixed to 5 April 2031 |
| Residence nil rate band | £175,000 |
| Standard rate | 40% |
| Payment deadline | End of the sixth month after the death |
GOV.UK’s paying Inheritance Tax page gives the example of a death in January, with tax due by 31 July. HMRC charges interest on late payment. Its interest rate table, updated 6 November 2026, shows 7.75% from 9 January 2026, rising to 8% from 24 November 2026.
To estimate a bill, use our Inheritance Tax calculator.
What changes from April 2027
Pensions come into the estate. HMRC’s policy paper on unused pension funds, published on 26 November 2025, says most unused pension funds and death benefits will count for Inheritance Tax for deaths on or after 6 April 2027.
Personal representatives, not pension scheme administrators, will report and pay that tax. Death in service benefits from registered pension schemes stay outside Inheritance Tax. Expect more calls to the helpline from executors once the rules apply.
What executors and advisers should do now
- Note the six-month payment deadline from the date of death and plan funds early.
- Use the right line: HMRC for tax, HMCTS for the probate application.
- Check whether a trust needs registering within 90 days.
- Gather pension details now for deaths from 6 April 2027.
Frequently asked questions
What is the HMRC Inheritance Tax helpline number?
The number is 0300 123 1072. From outside the UK, call +44 300 123 1072.
What are the opening hours of the Inheritance Tax helpline?
It is open Monday to Friday, 9am to 5pm, and closed on bank holidays.
What is the HMRC trusts helpline number?
Call 0300 322 9640, or +44 300 322 9640 from outside the UK. It is open Monday to Friday, 9am to 5pm.
Is the probate helpline run by HMRC?
No. Probate applications are handled by HMCTS, whose probate helpline is 0300 303 0648, open Monday to Friday, 9am to 1pm.
When does Inheritance Tax have to be paid?
By the end of the sixth month after the person died. HMRC charges interest on anything paid late.
Sources
Rates, thresholds and rules in this guide were checked against HMRC and GOV.UK guidance on 6 November 2026. Tax rules change, so check the current position on GOV.UK or with a qualified adviser before acting. This guide is general information, not personal advice.