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Registering an Estate

Is an IHT422 all that is required or do I need to register via the TRS if IHT payable only?

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I have an estate of someone who died in November 2020 and we have IHT of £150,000. I have registered for an inheritance tax reference number via an online IHT422 form. Is that all I need to do? Once I get that I was planning on submitting the completed suite of IHT400 papers.

Question is - do I need to TRS it? Does that issue a UTR for the estate which is entirely different to the IHT reference (only required for IT & CGT?)?

Last question - the estate is about to sell a house at a potential taxable gain, possibly before probate is obtained, - can I do the 30 day return without a UTR? Presumably I need to TRS it for the CGT only? (It might not be sold at a gain therefore I might not need to consider this.)

Thank you very much in anticipation.

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