Estate Forms

Fees with regard to the probate are paid at the appointment. If the applicant of the grant has completed the IHT205 prior to the appointment, they will send the grant by post after the appointment. If the estate requires a IHT 400 to be completed then there are more steps to the process

Apply today to get the support you need regarding probate

You can apply by either 'clicking' apply now or you can call us on our free line instead on 0800 122 3130

Short form of return of estate information

This form is used when the deceased died after April 5th 2011 and;

Click below to use our 'Prior to probate' questionnaire and to get further information

Click below to use our 'After probate appointment' questionnaire and to get further information

The forms - England and Wales

If the estate doesn’t fit either category of ‘Excepted’ or ‘Exempt & Excepted’ then the applicant of the grant must complete the IHT400. HMRC do have guidance notes to help complete the form. The purpose of this form is to help the applicant understand if there is any IHT payable. 

If the deceased has any of the following in the estate the following schedules should be completed:

Land, Buildings in the deceased’s sole name – IHT405
S

tocks and Shares – IHT411 & IHT412


Gifts, Assets in trusts and Death benefits payable from pensions – IHT403,  IHT418 and IHT409


Jointly held properties – IHT404


Foreign property – IHT417

Some IHT can be paid in instalments on certain types of property. There is a tick box on the form if you wish to do so. It is at this point that the applicant can attempt to work out the IHT or they can leave it for the HMRC.

Summary of the forms required - England and Wales

Forms that need to be completed can be downloaded directly from the HMRC’s website and you can request the forms from the probate registry. The following forms may be needed to be completed:

1. PA1 – This asks for information on the deceased and his/her administrator/executor’s.

2. HT400 or IHT205 – These forms allow the probate registry to work out the probate fee and the HMRC if any IHT is payable

3. Further pages may need to be completed with the IHT400 to give further details on the deceased’s assets

If you require any help filling in the forms, you should refer to PA2, IHT400 notes and IHT206. All of these documents help out with the PA1, IHT400 and IHT205.

Any probate forms must be sent directly to the Post controlling registry not your local office. If you have to pay IHT then you will need an IHT reference number and payslip before any payments can be made.

Excepted and Exempt states (Including Inheritance tax forms)

Below are a list of forms that need to be completed (the forms that need completing are also forms that depend on your circumstances).

Probate and confirmation

  • Inheritance tax confirmation (C1)
  • Inheritance tax: probate summary (IHT421)

Excepted Estates

  • Inheritance tax - Return of state information (IHT205)
  • Inheritance tax: Return of estate information (IHT207)
  • Inheritance tax - claim to transfer unused nil rate band for excepted estates (IHT217)

Inheritance tax is due -  or a full account is required

  • Account (IHT400)
  • Domicile outside the UK (IHT401)
  • Claim to transfer unused nil rate band for excepted estates (IHT216)
  • Claim to transfer nil rate band (IHT402)
  • Gifts and other transferable values (IHT403)
  • Jointly owned assets (IHT404)
  • Houses, land, buildings and interest in land (IHT405)
  • Bank and building society accounts (IHT406)
  • Household and personal good (IHT407)
  • Personal goods donated to charity (IHT408)
  • Pensions (IHT409)
  • Life insurance and annuities (IHT410)
  • Listed stocks and shares (IHT411)
  • Unlisted stocks and shares and control holdings (IHT412)
  • Business and partnership assets (IHT413)
  • Agricultural relief (IHT414)
  • Interest in other estate (IHT415)
  • Debts due to the estate (IHT416)
  • Foreign assets (IHT417)
  • Assets held in trust (IHT418)
  • Debts owned by the deceased (IHT419)
  • National heritage assets and maintenance funds (IHT420)
  • Probate summary (IHT421)
  • Direct payment scheme bank (IHT423)
  • Reduced rate of inheritance tax (IHT430)
  • Claim for relief - loss of shares  (IHT35)
  • Claim for relief - loss of land (IHT38)
  • Election for inheritance tax (IHT500)

Prior to probate appointment

This form is used when the deceased died after April 5th 2011 and;

Is the gross estate including deceased’s share of joint assets and gifts made within 7 years of death less than £325,000?

Yes
Applicant completes Forms IHT205 and PA1 and sends these to Probate Registry with Will, Codicils (if any) and Death Certificate

No
Applicant completes forms IHT421 and IHT400 instead of form IHT205

Is there IHT payable ?

Yes

If yes, then please skip to the question below.

No
Applicant:
(a)Sends IHT421 to probate registry with form PA1, codicils (where applicable) and death Cert; and
(b)Keeps IHT400 until probate appointment

Will applicant calculate the IHT?

Yes
Applicant:
(a)Sends IHT421 to probate registry with form PA1, will, codicils (where applicable) and Death Cert and;
(b)Keeps IHT400 until probate appointment

No
Applicant:
(a)Sends IHT421 to Probate Registry with Form PA1, Wills, Codicils (Where applicable) and Death Cert and;
(b)Keeps IHT400 until probate appointment

After probate appointment

Fees with regard to the probate are paid at the appointment. If the applicant of the grant has completed the IHT205 prior to the appointment, they will send the grant by post after the appointment. If the estate requires a IHT 400 to be completed, then there are more steps to the process.

Is there IHT to pay?

Yes

If yes, please see the question below

No
(a)Probate registry keeps form IHT421
(b)HMRC Keeps Form IHT400
(c)Probate registry issues Grant

Will Applicant calculate IHT?

Yes
(a)Applicant sends IHT 421, Tax and IHT400 to HMRC
(b)HMRC Sends receipted IHT421 to probate registry
(c)Probate registry issues grant

No
(a)Probate registry gives IHT421 to applicant
(b)Applicant sends IHT421 and IHT400 to HMRC
(c)HMRC sends calculation of tax to applicant. If tax is due the applicant must pay this before grant is issued. When tax is paid HMRC will send the IHT421 to probate registry to confirm tax is paid or no tax is due
(d)Probate registry issues Grant

You can now move forward without visiting the probate registry.
The total value of the estate is less than excepted state limits, or is less than £1,000,000 and there is no IHT to pay regarding the spouse/charity exemptions.

When you are completing the IHT205, notes will show whether or not you need to complete the IHT400 instead.
The IHT206 contains helpful notes with regards to the IHT205.