Probate & Inheritance Tax Forms Explained: PA1, IHT205, IHT400 & More

We explain which probate and inheritance tax forms to use and when. Download every form you'll need from our complete list.

By MyLegalAdviser - Last Updated February 2019


Probate and inheritance tax can be pretty confusing. Even if you don't need to pay any tax, you may still need to file an inheritance tax form before you can get probate.

Find out which probate and inheritance tax form(s) you'll need to file, from the simpler IHT205 and IHT207 to the complex IHT400.


IN THIS GUIDE:




Do you need to apply for probate and/or file inheritance tax forms?

First things first, do you even need to apply for probate and/or file an inheritance tax return?

You won't always need to, so it's worth checking. The easiest way to find out which probate form and inheritance tax account you'll need file is to use our free tool.

Don't like doing things the easy way? Read on to figure it out for yourself!


Find out which probate form and inheritance tax account you need



When do you need probate?

You'll need probate if the deceased had assets of significant value which weren't jointly owned. This is because probate will be required before institutions will transfer ownership of those assets.

If the deceased only owned low value assets (e.g. bank accounts worth less than a few thousand pounds), you may not need probate. This is because some institutions will transfer assets without needing a grant. If this is the case, it's worth checking what each institution will transfer without probate as it does vary.


When do you need to file inheritance tax forms?

You'll need to file an inheritance tax return unless:

  • the estate is low value (usually under £5,000); and/or
  • the assets are jointly owned and there's no inheritance tax to pay.

Some institutions won't require a grant to transfer assets under a certain threshold (usually a few thousand pounds), so it's worth checking with them.

Jointly owned assets (e.g. property owned as joint tenants or joint bank accounts) automatically pass to the survivor. This means you won't need probate to transfer them.

If you don't need a grant, you'll only need to file an inheritance tax return if there's tax to pay and/or the estate is worth over £1 million.

TOP TIP

Just because you need to file an inheritance tax form doesn't necessarily mean you'll need to pay any inheritance tax.



Who files the inheritance tax forms?

If the deceased died with a Will and appointed executors, the executors will need to file the inheritance tax forms.

If the deceased died without a Will (or without appointing executors), their family member(s) eligible to apply for the Letters of Administration will need to file the inheritance tax forms.

The people who can apply for Letters of Administration (in order of priority) are:

  • spouse/civil partner
  • child
  • grandchild
  • parent
  • sibling
  • nephew/niece
  • another relative


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When do inheritance tax forms need to be filed?

Inheritance tax returns must be filed within 12 months from the end of the month in which the death took place.

For example, if the deceased died on June 3rd 2018, the inheritance tax return would be need to be filed by the end of June 2019.

In any case, the inheritance tax forms must be completed before applying for probate.



What probate form do I need to file?

Up until November 2018, there was a single form (PA1) which was used to apply for probate.

There now two different forms used to apply for probate. Try our free probate and inheritance tax form tool to find out which form you need to to file or read on.


Form PA1P - Deceased made a Will

Form PA1P is the probate application form used when the deceased had made a Will. You'll use this form whether or not an inheritance tax form needs to be filed.

Form PA1P is pretty easy to complete but, if needed, you should complete the relevant inheritance tax account first as you'll need some information in order to fill in PA1P.

DOWNLOAD PA1P PROBATE FORMS


Form PA1A - Deceased did not make a Will

Form PA1A is the probate application form used when the deceased did not make a Will. You'll use this form whether or not an inheritance tax form needs to be filed.

Form PA1A is also pretty easy to complete but, if needed, you should complete the relevant inheritance tax account first as you'll need some information in order to fill in PA1A.

DOWNLOAD PA1A PROBATE FORMS



Which inheritance tax account do I need to file?

There are three core inheritance tax accounts:

Form

IHT 205

IHT 207

IHT 400

Summary

UK deceased / no inheritance tax to pay

Non-UK deceased / simple assets

Complex estate

File when

(1) Permanent home in UK

(2) Assets worth less than:

(a) £325,000; or

(b) £650,000 and unused spouse exemption; or

(c) £1 million and no tax to pay due to spouse or charity exemption.

(1) Permanent home outside UK

(2) Quoted stocks/shares and/or cash worth less than £150,000

Not eligible to file IHT205 or IHT207

Forms

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Try our free probate and inheritance tax form tool to find out which form you need to to file.



Complete list of probate and inheritance tax forms to download


Probate application and supplementary forms

Complete probate form PA1A or PA1P depending on whether the deceased left a Will or not.

Download Form

Description

MAIN FORMS

PA1A

PA1A Probate Application Form - Deceased did not make a Will

PA1P

PA1P Probate Application Form - Deceased made a Will

SUPPLEMENTARY FORMS

PA1S

Search for a grant or a Will stored with the probate registry

PA2

Guide to applying for probate

PA3

List of probate fees

PA4

List of probate registries

PA11

Appoint an attorney for an executor/beneficiary (Will)

PA12

Appoint an attorney for an executor/beneficiary (no Will)

PA13

Lost Will questionnaire

PA14

Medical certificate executor unable to act

PA15

Renounce (give up) executorship



IHT205 and supplementary forms

The IHT205 account is simpler to complete than the full IHT400 return. You'll only need to complete form IHT217 if you're claiming the unused nil rate band of a spouse/civil partner who died before the deceased.

Download Form

Description

IHT205

IHT205 inheritance tax return

IHT217

Claim unused nil rate band where spouse/civil partner died first

IHT206

IHT205 Notes



IHT207 and supplementary forms

The IHT207 is simpler to complete than the full IHT400 return. You'll only need to complete the IHT217 if you're claiming the unused nil rate band of a spouse/civil partner who died before the deceased.

Download Form

Description

IHT207

IHT207 inheritance tax return

IHT217

Claim unused nil rate band where spouse/civil partner died first

IHT208

IHT207 Notes



IHT400 and supplementary forms

The IHT400 is the more complex inheritance tax account. You'll first need to apply for an Inheritance Tax Reference Number using form IHT422 or requesting one online.

You'll then need to complete the IHT400 and every supplementary form which applies (which is why the IHT400 is more complex and takes longer to complete!). Submit the IHT400, supplementary forms and IHT421 probate summary to HMRC once ready.

Download Form

Description

MAIN FORMS

IHT400

IHT400 inheritance tax return

IHT421

Probate summary

IHT422

Application for IHT reference

SUPPLEMENTARY FORMS

IHT401

Domiciled outside UK

IHT402

Claim to transfer unused nil rate band of deceased spouse/civil partner

IHT403

Gifts & other transfers of value

IHT404

Joint assets

IHT405

Houses, land & buildings

IHT406

Bank accounts & NS&I

IHT407

Household & personal goods

IHT408

Gifts to charity

IHT409

Pensions

IHT410

Life assurance & annuities

IHT411

Listed stocks & shares

IHT412

Unlisted stocks & shares

IHT413

Business interests

IHT414

Agricultural relief

IHT415

Interest in another estate

IHT416

Debts due to deceased

IHT417

Foreign assets

IHT418

Trust assets

IHT419

Debts owed by deceased

IHT420

National heritage

IHT423

Direct payment scheme

IHT430

Reduced rate of IHT

IHT435

Claim residence nil rate band

IHT436

Claim unused residence nil rate band of deceased spouse/civil partner

NOTES

Guidance notes

IHT400 notes




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