IHTM06031 - General procedural matters: requirement to deliver information

Where an estate qualifies as an excepted estate (IHTM06011), the personal representatives must deliver certain information about the estate to the Probate Services/Sheriff Clerk when they apply for Probate/Confirmation. The Probate Registry/Sheriff Court send this information to us.

For deaths on or after 1 January 2022, in England and Wales and Northern Ireland the information must be provided on the Probate forms (PA1 in England and Wales, and NIPF in Northern Ireland), or form IHT207 where the deceased was domiciled abroad. In Scotland, the information must be provided on the Confirmation form C1, or form C5(OUK) where the deceased was domiciled abroad.

On the Probate or Confirmation application the personal representatives will need to provide the full name and date of death of the deceased and declare

  • that the estate is an excepted estate
  • whether they are claiming against the estate the unused proportion of the Inheritance Tax (IHT) nil rate band of a pre-deceased spouse or civil partner of the deceased.

They will also be required to provide three estate values for IHT

  • The gross value of the estate for IHT

This is the total value of all the assets of the deceased’s estate before any of their debts are deducted, plus any specified transfers (after deducting any of the exemptions listed at IHTM06018) and/or any specified exempt transfers (IHTM06019) as defined under Regulation 4(6) made by the deceased in the 7 years prior to the date of death.

  • The net value of the estate for IHT

This is the ‘gross value of the estate for IHT’ less any allowable debts (IHTM06028) payable out of those assets.

  • The net qualifying value of the estate for IHT

This is the ‘net value of the estate for IHT’ less any spouse or civil partner exemption or charity exemption (IHTM06013). It is possible that the ‘net qualifying value of the estate for IHT’ could be nil.

In addition to the IHT values, the personal representatives will also be required to provide two estate values for probate in England and Wales and Northern Ireland to establish the probate fees payable

  • The gross value of the estate for probate

This is the total value of all the assets for which a grant of representation is required before any debts, reliefs or exemptions are deducted. This includes all such assets, ignoring any changes that may be made under a deed of variation made after the death. The deceased’s share of jointly owned assets not passing automatically to the surviving joint owner should also be included.

  • The net value of the estate for probate

This is the ‘gross value of the estate for probate’ less any allowable debts (IHTM06028) that the deceased owed when they died. This includes household bills, uncleared cheques for goods and services provided before the death, credit card debts and a mortgage or share of a mortgage on a property or land for which a grant of representation is required. Funeral expenses can also be deducted (IHTM10375).

In Scotland, the gross and net estate values for Confirmation must be provided on the Confirmation form C1 in line with form C3 guidance.

For deaths before 1 January 2022, in England and Wales and Northern Ireland the information must be provided on form IHT205, or IHT207 where the deceased was domiciled abroad. In Scotland, the equivalent forms are the C5, C5(OUK) and for small estates (IHTM05022) the C5(SE).

Where the personal representatives claim transferable nil rate band (TNRB), they must provide certain information to support their claim (IHTM06025). If the death is on or after 1 January 2022, the information required is provided in the Probate/Confirmation forms, or for deaths before 1 January 2022, in form IHT217 delivered with form IHT205 or C5. The Probate Registry/Sheriff Clerk send us these forms.