Probate and Inheritance Tax Forms in the UK (England & Scotland)
When someone dies, their executors may need to apply for probate (called confirmation in Scotland) to gain legal authority over the estate. Part of this process involves Inheritance Tax (IHT) forms, which report the estate’s value and any tax due.
The forms required depend on whether the estate owes inheritance tax or not (an “excepted estate” has no IHT to pay) and where in the UK the deceased was domiciled (England/Wales or Scotland).
Below is a list of key IHT forms – explained in plain terms – from the most commonly used to the less common. We’ve noted what each form is for, when to use it, who fills it out, and whether it’s used in England, Scotland, or both. Official HMRC or government links are provided for each form.
England and Wales – Common IHT Forms for Probate
In England and Wales, every probate application requires an IHT form or declaration, even if no tax is due. If the estate does not owe IHT (under the tax threshold and no taxable gifts), it qualifies as an “excepted estate” and no long IHT account is needed.
Until recently, executors of excepted estates filled out a short form IHT205; for deaths on or after 1 January 2022 this form is no longer required, as the probate application itself captures the necessary information.
On the other hand, if the estate does owe tax or is too large/complex to be excepted, the executors must complete the full IHT400 Inheritance Tax account and relevant schedules. Below are the main forms and schedules in use for England and Wales.
IHT400 – Inheritance Tax Account (Full Estate Return)
This is the primary form used to report a deceased person’s estate to HMRC when applying for probate if the estate is taxable or not an “excepted estate.” Executors fill in IHT400 to detail the value of all assets, debts, and gifts in the estate.
In practice, you use IHT400 if there’s IHT to pay or the estate doesn’t meet the excepted estate criteria (for example, large estates or those with extensive gifts/trusts). The form is sent to HMRC, and once processed, HMRC issues a clearance (form IHT421) so that probate can be granted.
Used in: England & Wales (also in Northern Ireland, and in Scotland when applicable – see below).
For the official form and guidance, see: www.gov.uk/government/publications/inheritance-tax-inheritance-tax-account-iht400
IHT405 – Houses, Land, Buildings
An attachment schedule to IHT400 used to give details of any property and land the deceased owned. Executors list all real estate (houses, flats, land or interests in land) owned by the deceased on this form, including the address, value (with a professional valuation if available), and whether it was jointly owned.
Used in: England & Wales (and Scotland, if using IHT400 there).
Form IHT405: www.gov.uk/government/publications/inheritance-tax-houses-land-buildings-and-interest-in-land-iht405
IHT406 – Bank and Building Society Accounts
An IHT400 schedule for money held in the deceased’s bank accounts, building society accounts, National Savings, ISAs, Premium Bonds, etc. Executors use IHT406 to list all accounts in the deceased’s sole name and their balances at the date of death. Joint accounts are usually handled on a separate form (IHT404), but sole accounts go here.
Used in: England & Wales (and Scotland when applicable under IHT400).
Form IHT406: www.gov.uk/government/publications/inheritance-tax-bank-and-building-society-accounts-iht406
IHT407 – Household and Personal Goods (Chattels)
This IHT400 schedule is used to catalogue the deceased’s personal belongings and household items. Executors list items like furniture, appliances, jewelry, antiques, collections, vehicles (cars/boats), and other personal effects owned solely by the deceased.
Everyday personal goods are typically grouped and given an estimated total value; high-value items or collections may be listed individually. Items owned jointly would instead be noted on form IHT404
Used in: England & Wales (and in Scotland with IHT400 as needed).
Form IHT407: www.gov.uk/government/publications/inheritance-tax-household-and-personal-goods-iht407
IHT403 – Gifts and Transfers Made Before Death
An IHT400 schedule to report any significant gifts or assets the deceased gave away in the years before they died. HMRC needs this information because gifts made within 7 years of death (or certain gifts made at any time with strings attached) might be counted toward the estate for tax.
Executors use IHT403 to tell HMRC about any lifetime gifts or transfers of value – for example, cash gifts, property given to family, assets put into trust, etc.
The form provides space for gifts going back to 7 years before death, and also covers things like gifts with reservation of benefit or pre-owned assets.
Used in: England & Wales (and Scotland if using IHT400 there).
Form IHT403: www.gov.uk/government/publications/inheritance-tax-gifts-and-other-transfers-of-value-iht403
IHT436 – Transfer of Unused Residence Nil-Rate Band
This form is used with IHT400 to claim any unused Residence Nil-Rate Band (RNRB) from a pre-deceased spouse or civil partner. The RNRB is an additional inheritance tax-free allowance related to passing on a home to direct descendants.
If the person who died had a spouse who passed away before them and did not use all of their RNRB, the executors can transfer that unused allowance to the estate in question. IHT436 is completed by the executors to claim this transferable residence allowance.
You would fill in IHT436 if, for example, the deceased owned a home, is leaving it to their children/grandchildren, and their late spouse died without using the RNRB (perhaps the spouse died before RNRB existed, or their estate didn’t need it).
Used in: England & Wales (also applicable in Scotland/Northern Ireland when relevant).
Form IHT436: www.gov.uk/government/publications/claim-to-transfer-any-unused-residence-nil-rate-band-iht436
Note: Transferring the basic nil-rate band (the standard £325,000 tax-free threshold) from a spouse is handled slightly differently. If the deceased was widowed and their spouse left some of their basic IHT allowance unused, the executors claim the unused basic nil-rate band using form IHT402 (with IHT400) – see here for more details.
This is common in cases where a married couple’s first death had an estate below the threshold or left everything to the survivor (thus no IHT used). IHT402 allows the estate to increase its tax threshold (potentially doubling it) by claiming the spouse’s unused portion.
Like IHT436, form IHT402 must be sent to HMRC within 24 months of the death and is typically used in conjunction with an IHT400 account. (For excepted estates prior to 2022, a similar claim could be made via form IHT217, which has now been discontinued)
Form IHT402: www.gov.uk/government/publications/inheritance-tax-claim-to-transfer-unused-nil-rate-band-iht402
IHT205 – Return of Estate Information (Excepted Estates)
(No longer in routine use for recent deaths). This was a short-form inheritance tax return for estates that did not owe any IHT in England, Wales, or Northern Ireland. If the estate was under the IHT threshold (and met other conditions so that no tax was due), and the person died between 6 April 2011 and 31 December 2021, the executors would fill out IHT205 as part of the probate application.
It summarized the estate’s value to confirm it was below the tax threshold or fully exempt.
Used in: England, Wales (and NI) for non-taxable estates before 2022.
Important: For deaths on or after 1 January 2022, IHT205 has been phased out. Thanks to rule changes, most estates that are below the tax threshold no longer need to submit a separate IHT205 or IHT217 form – they can simply declare the estate is excepted when applying for probate. The probate application (whether online or form PA1) now includes a few questions to cover IHT for excepted estates, eliminating the need for a standalone IHT205. If the person died before 2022, however, and the estate was excepted, you would still use IHT205 (or the online IHT estate report service, if available) when applying for the grant.
Form IHT205: www.gov.uk/government/publications/inheritance-tax-return-of-estate-information-iht205-2011
Scotland – Confirmation and Inheritance Tax Forms
In Scotland, the probate process is called confirmation and has its own set of forms. All executors in Scotland must complete a Confirmation form C1 (with an inventory of estate assets) to apply to the Sheriff Court for confirmation. In terms of IHT, Scotland follows the same tax laws and thresholds as the rest of the UK, but the forms and procedures for reporting the estate differ slightly, especially for estates that owe no tax.
C1 – Confirmation Inventory (Scotland)
This is the primary form to apply for confirmation (probate) in Scotland. Form C1 serves as both the application and a full inventory of the deceased’s estate – it lists all money, property, and possessions of the person who died. The executor fills out C1 and submits it to the appropriate Sheriff Court to obtain the “grant of confirmation,” the legal document authorizing them to deal with the estate.
Who uses it: If the deceased was domiciled in Scotland, you always need to complete form C1 (and a continuation form C2 if the inventory is long) whether or not inheritance tax is due.
If the estate does not owe any IHT (i.e. it’s below the threshold or all to spouse/charity), the estate may qualify as an excepted estate. For deaths on or after 1 January 2022, most excepted estates in Scotland no longer require a separate tax form in addition to C1 – the confirmation application and inventory are usually sufficient on their own.
If the estate does owe IHT or doesn’t meet excepted criteria (for example, it’s very large or has extensive gifts), then the executors must also complete the full IHT400 account (and schedules) for HMRC, just as one would in England. In other words, Scotland uses the same IHT400 form for taxable estates or non-excepted estates. In such cases, C1 is still completed for the court, but instead of a C5, the IHT400 pack is submitted to HMRC and you obtain an IHT421 confirmation certificate to give the court.
Scotland Confirmation Form C1: www.gov.uk/government/publications/inheritance-tax-confirmation-c1 (HMRC page with C1 form and guidance)
C5 – Return of Estate Information (Scotland)
(Not required for most new cases after 2022). Form C5 is the inheritance tax return for Scottish estates where no IHT is payable. It is analogous to IHT205 in England/Wales. If the deceased was domiciled in Scotland and their estate was an excepted estate (no tax due), executors would fill out C5 and submit it alongside the C1 confirmation form to provide HMRC with details of the estate’s value. There are two versions historically: C5 (2006) for general excepted estates, and C5 (SE) for very small estates (in practice, a “small estate” in Scotland is one under £36,000 gross – below the confirmation threshold). In either case, the C5 form declared that the estate didn’t exceed the IHT thresholds and listed the assets briefly.
However, for deaths on/after 1 January 2022, Scottish executors usually do not need to complete a C5 form if no IHT is due. This change in law means the confirmation application process is simplified for non-taxable estates – you typically just submit the C1 (with inventory) to the court, and as long as the estate meets the excepted criteria (now broadened to higher limits), no separate HMRC return is required. For deaths before 2022, or if the estate was not excepted, the old rules apply: you would complete a C5 (2006) form along with C1 and send C5 to HMRC for clearance before confirmation is granted.
Form C5 (Scotland): www.gov.uk/government/publications/inheritance-tax-information-about-small-estates-c5-se-2006 (HMRC info for small/excepted estates in Scotland)