If you are administering an estate, valuing the deceased’s car is one of the tasks that needs to be done properly. The good news is that getting it right starts with something simple, which is taking a clear set of photographs that show the car as it really is.
The key thing to remember is that you are not trying to sell the car. You are trying to show its true condition, dents and all. That honest picture is what produces an accurate valuation for probate, and that valuation feeds directly into how much inheritance tax the estate may have to pay.
Why Accuracy Matters More Than Presentation
Most of us have sold a car at some point, and the instinct is to make it look its best. You park it in good light, catch it from a flattering angle, and quietly leave the scuffed bumper out of shot.
For a probate valuation, you need to do the opposite. The goal is not a tidy advert but an honest record, which means showing every dent, scratch and worn patch.
The reason this matters is that the valuation is not just a formality. It sets the value of the car within the estate, and that figure forms part of the inheritance tax position. A car shown in flattering photos can be valued too highly, which risks the estate paying more tax than it needs to.
The Legal Reason Behind It
This is not simply good practice, it is what the law asks for. Section 160 of the Inheritance Tax Act 1984 requires assets to be valued at their open market value on the date of death.
Open market value means the price the car would fetch if sold to a willing buyer in the open market, with both sides acting sensibly and neither under pressure. In plain terms, it is what the car is genuinely worth to the world at large on that day.
A quick sale to a friend or family member is not the same thing. That kind of deal is usually a favour, often at a friendly price, and it does not reflect what the car would actually achieve if properly offered for sale. The photographs you take are there to support a true open market figure, not a private arrangement.
The Exterior Shots You Need
Start with the outside of the car. The aim is to capture the whole vehicle, so work through each angle:
- One photo of each side
- One of the front
- One of the back
That gives a clear, all round view and lets a valuer see the car as a complete object rather than in fragments. Try to shoot in decent daylight where you can, so the detail comes through.
The Interior Shots
Next, move inside. One or two photos of the interior is usually enough to show the general condition of the cabin. Focus on:
- The overall state of the seats and trim
- Any torn, marked or worn areas
- A tired or damaged dashboard
If something inside the car looks worn or damaged, it is worth a photo.
Capturing Damage and Defects
This is the part that genuinely affects the figure. Once you have the standard shots, walk around the car and photograph anything you think reduces its value:
- Scratches in the paintwork
- Dents that need to be seen properly
- Kerbed or scuffed wheels
- Anything else that lowers the car’s worth
If a flaw is hard to make out in the wider photos, take a close up so there is no doubt.
Every one of these details pulls the valuation down, and a lower valuation can mean less inheritance tax due on the estate. Leaving them out does not help anyone, it simply risks the car being valued as though it were in better condition than it really is.
A Simple Job, Done Properly
For all the detail above, this is a straightforward task. Roughly six to twelve photographs is all that is needed for most cars, covering each side, the front and back, the interior, and any damage worth recording.
Take your time, be honest about the car’s condition, and you will have everything a valuer needs to produce an accurate open market figure.
If you have any questions about photographing a vehicle for probate, or about the valuation itself, the team at Swift Values are happy to help.