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  • Help with the Inheritance Tax 'Return of Estate Information' forms

Help with the Inheritance Tax 'Return of Estate Information' forms

You complete a Return of Estate Information form as part of the probate (or confirmation) process to show that an estate is an ‘excepted estate’ - ie it doesn’t require a full Inheritance Tax account. There are several versions of the form. This guide answers common questions about forms IHT205 and C5.

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About the Return of Estate Information form

The main purpose of the Return of Estate Information form is for you to show HM Revenue & Customs (HMRC) that the estate you are dealing with is an excepted estate. If it isn’t, the form will tell you to fill out a full Inheritance Tax account instead - form IHT400.

When to use the form - excepted estates

Usually, if an estate has no Inheritance Tax to pay, it will be an excepted estate. However, this is not always the case.

An estate is generally an excepted estate if one of the following applies:

  • it's a low-value estate - valued at under the Inheritance Tax threshold (£325,000 in 2009-10)
  • it's an exempt estate - the deceased has left everything to a spouse or civil partner living in the UK or to a UK charity (and the estate is valued at under £1 million)
  • the deceased person was a ‘foreign domiciliary’ - the deceased lived permanently abroad and died abroad and the value of their UK assets is under £150,000

However, there are other rules you must consider as well see the next section below.

Find out more about Inheritance Tax if the deceased was ‘domiciled’ abroad

When not to use the form

There are some rules which mean that although an estate doesn't owe Inheritance Tax - for example it's a low value estate - it can't be an excepted estate. In these cases you should not use a Return of Estate Information form, you will need to complete a full Inheritance Tax account instead - form IHT400. Follow the link below to find out more about the qualifying rules for excepted estates.

See more about what qualifies as an excepted estate

What version of the form to use

There are several versions of the Return of Estate Information form. The one to use mostly depends on where the deceased lived and the date of death.

The most commonly used forms are:

  • IHT205 - if the deceased lived in England, Wales or Northern Ireland
  • C5 - if the deceased lived in Scotland
  • IHT207 - if the deceased lived abroad with assets of up to £150,000 in England, Wales or Northern Ireland
  • C5(OUK) - if the deceased lived abroad with assets of up to £150,000 in Scotland
  • C5(SE) - if the deceased had a small estate in Scotland, valued at under £30,000

It's also vital to ensure you have the right form for the deceased’s date of death.

Find the right Inheritance Tax and probate forms

Who signs the form and where do you send it?

All acting executors or personal representatives must sign the Return of Estate Information form, as they’ll all eventually be named on the grant of probate (or confirmation in Scotland).

If you’re in England or Wales, you should send the form (IHT205) to your nearest Controlling Probate Registry, together with form PA1 Probate Application, the original will, the death certificate and the probate fee. The process differs slightly in Scotland and Northern Ireland.

Find out more about Inheritance Tax and the probate/confirmation process

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Common questions about forms IHT205 and C5

The main purpose of the Return of Estate Information form is to confirm that your estate is an excepted estate.

The majority of people will have an excepted estate in England, Wales and Northern Ireland or Scotland - which means they’ll need Return of Estate Information form IHT205 (or C5 for Scotland). They’ll also answer ‘no’ to most of the questions on the form, or the questions will not be relevant to them.

However, certain questions and terminology on the IHT205 and C5 forms may need explaining to non-experts. Full guidance notes are available for both forms (see links under ‘More useful links’ below). Here is a summary of answers to the most commonly asked questions about the IHT205 and C5 forms.

Gifts - questions 2 and 3

Trusts - question 4

Insurance policies - questions 6 and 11

Pensions - questions 7 to 10, and 12

Joint property and jointly owned assets - questions 13 and 14

Exemptions - question 17

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More useful links

Download the IHT206 guidance notes for form IHT205 (PDF 535K) (Opens new window)

Download the C3 guidance notes for form C5 (PDF 337K) (Opens new window)

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