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Wednesday, 3 October 2012

Find the right Inheritance Tax and probate forms

This article outlines the most common forms for Inheritance Tax and probate (or confirmation). The forms you need depend on the value of the estate and where the deceased lived at the time of death. Inheritance Tax forms are part of the probate process even if the estate doesn't owe Inheritance Tax.

Forms for probate (or confirmation)

The forms you need for probate (or confirmation) depend on where the deceased lived. They're filled in together with the right Inheritance Tax forms for your circumstances - see the sections below on 'Forms for excepted estates' and 'Forms when Inheritance Tax is due'.

Deceased lived in Northern Ireland

The executor should make an appointment with the Northern Ireland Court Service who will produce the probate forms.

Find out about dealing with a deceased person's estate in Northern Ireland from the Northern Ireland Courts and Tribunals website - use the link below.

Forms for 'excepted estates' - where a full Inheritance Tax account isn't required

Most estates are excepted estates. This means they have no Inheritance Tax to pay. (However, not all estates with no Inheritance Tax to pay are excepted estates.)

If you're not sure if the estate is 'excepted', see the link below on what qualifies as an excepted estate.

The form you need for an excepted estate is the Return of Estate Information form. There are different versions of the form, depending mostly on where the deceased lived and their date of death. Check the top of the first page to make sure you have the right form for the date of death.

Deceased lived in England, Wales or Northern Ireland

Deceased lived abroad (but with assets under £150,000 in the UK)

In this case, the deceased must have had their permanent home abroad and assets in the UK under £150,000 consisting only of cash, bank accounts and listed stocks and shares.

With assets in England, Wales or Northern Ireland:

Transferring an unused Inheritance Tax threshold

If an unused Inheritance Tax threshold is being transferred so that the estate can qualify as an excepted estate you'll also need to complete the claim to transfer unused nil rate band for excepted estates form IHT217.

Forms when Inheritance Tax is due - or a full account is required

If the estate owes Inheritance Tax - or if it's not an excepted estate - you have to fill in a full Inheritance Tax account.

The main form you need is the IHT400 Inheritance Tax Account form and any supplementary pages. This form has replaced form IHT200 and is the same no matter what country the deceased lived in.

You'll also need to fill in form IHT421 Probate Summary (or a C1 Confirmation form with inventory in Scotland).

Form for paying Inheritance Tax

You must also request an Inheritance Tax reference number and payslip if you have any Inheritance Tax to pay. If you know the deceased's National Insurance number you can apply online using the link below.

If you don't know the deceased's National Insurance number - or if they didn't have one - you can download form IHT422 to apply for an Inheritance Tax reference number by post using the link below.

Forms when Inheritance Tax is due on a trust

The main form you need for paying Inheritance Tax on a trust - known as a 'chargeable event' - is the same in all countries.

Depending on your circumstances, you'll also need an 'event' form. You may also need one or more supplementary pages. The link above will take you to a page that tells you which other forms you'll need.

Form to send in a correction to your Inheritance Tax account

If you file an Inheritance Tax Account and the circumstances around the assets change afterwards, you'll need to send in form C4 Corrective Account. This will allow you to show where you've paid too much or too little Inheritance Tax. It will also allow you to account for assets:

  • that were left out in error
  • that have changed in value

If you need an additional Grant of Confirmation for assets in Scotland you will need to fill in form C4(S) Corrective Account/Inventory.

Provided by HM Revenue and Customs

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