Probate Forms & IHT Forms To Download England and Wales

Probate Forms Probate Registry Forms and IHT Forms to download.

September 2018.  If you need probate registry forms or Inheritance Tax forms, you are in the right place, but we are  here to save you trouble (and money!) If you wish to sort out the probate forms yourself, there are links to download them below.  Or you can call the orderline below.

If there are any trusts in the Will (there are automatic trusts if any beneficiary is under 18) or there is any possibility whatever of Inheritance Tax being due, we strongly advise against trying to do it yourself. The penalties for getting it wrong are both personal to the executor and potentially substantial. The Tax Penalties can be up to the full amount of the tax payable – so the estate still pays, and then executors may pay again from their own pockets as a penalty. Be aware that Inheritance Tax calculations may pull things back into the estate which were given away as long ago as 14 years.  Good records are crucial, and contacting our Inheritance Tax planning advisers in advance could save a fortune.  But even after the event, they may well be able to save tax, at least for future generations. There are links to the main IHT forms below.

Doing it yourself can save money especially on simple estates, but we would not recommend it where there may be disagreements or if there is any possibility of Inheritance Tax now or when the survivor dies. You can call 0300 123 1072 Option 1 to request forms, but be aware it is just an answering machine!

However, not all estates are as simple as they may at first sight appear.  If there is any doubt, you might wish to consider using one of our relatively low cost professional services.  After all, the costs can be recovered from the estate.

IHT forms Inheritance Tax formsUnless you have some expertise, we would certainly not recommend tackling any estate with a Trust in it, or where Inheritance Tax might become payable.  Feel free to give us a call if you are not certain if the estate is simple or not.

To access the necessary probate forms, read on:

The Probate Service

The Probate Service

PA1 – Probate Forms: applying for probate.

PA1  (PDF, 379KB) Form PA1 and relevant leaflets (including probate form PA1A, PA2, PA3, PA4) are used to apply for probate if the person who died lived in England or Wales or was domiciled overseas with assets in England and Wales.

Probate Forms too complex? Call us for professional help on 03 300 102 300.

Guidance Notes Application for Probate Registry Form PA1.

Use this guide – to help you fill in the application for probate form PA1.

Inheritance Tax – Probate Forms and process.

What you have to do and forms you have to fill in for probate. It is relatively unusual for family executors to be comfortable handling estates where Inheritance Tax may become an issue.  The penalties for getting it wrong are substantial and family executors may miss opportunities to reduce IHT with the use of a deed of variation.   We have advisers who can help you look for such opportunities and we have even written a book on the subject of IHT (currently out of print as we are too busy to update it).

Probate form PA3 – Probate Fees.

The following probate forms we would recommend that you do not use without professional advice: call us and we will pass your enquiry on to a suitable professional with reasonable fees.

Directory of Probate Registries and Interview Venues.

This will help you to choose which Probate Registry Office and interview location you wish to use in England and Wales.  Give them a call to find out if there are any more local offices, and when these may be open.  Most sub-registries are either closed or very part-time, so not all are listed to avoid confusion. Or use our own guide.

Probate form IHT205 (2006) – Return of Estate Information download.

The IHT 205 probate form is needed as part of the probate process if the deceased’s estate is an ‘excepted estate.’  Provided the person died on or after 1 September 2006 as a permanent resident of England, Wales or Northern Ireland. The IHT206 is the 32 page guide to completing the IHT205.

IHT207 Probate Forms- Return of Estate Information.

Use this probate form for IHT if the deceased’s estate is an ‘excepted estate’ and the person died on or after 1 September 2006 with their permanent home abroad and limited assets in England, Wales or Northern Ireland.  Guide to completing the IHT207 – 12 pages.

IHT Forms.

Inheritance Tax account (IHT400)

Apply for probate or confirmation if there’s Inheritance Tax to pay, or if the deceased’s estate does not qualify as an ‘excepted estate’. This is where we would recommend contacting us to recommend a suitably experienced and economical probate lawyer as the complexities of Inheritance Tax are as considerable as the penalties for getting it wrong!

Inheritance Tax: listed stocks and shares (IHT411)

Use the IHT411 with the IHT400 to give details of any shares or stock the deceased owned.

Inheritance Tax: assets held in trust (IHT418)

Use the IHT418 with form IHT400 if the deceased had a right to benefit from a trust.

Inheritance Tax: gifts and other transfers of value (IHT403)

Use the IHT403 with form IHT400 if the deceased had given away or ‘transferred’ any assets – such as cash, property or land – during their lifetime.

Inheritance Tax toolkit

Get help if you’re a tax agent or adviser who has clients who must complete form IHT400 for Inheritance Tax on their tax returns.

Inheritance Tax: pensions (IHT409)

Use the IHT409 with form IHT400 if the deceased received or had made arrangements to receive a pension other than the State Pension.

Apply for an Inheritance Tax reference (IHT422)

Apply for an Inheritance Tax reference number and payslip to go with form IHT400.

Inheritance Tax: jointly owned assets (IHT404)

Use the IHT404 with form IHT400 to give details of all UK assets the deceased owned jointly with another person.

Inheritance Tax: debts due to the estate (IHT416)

Use the IHT416 with form IHT400 if the deceased had any debts owing to them at the date of death.

Tell HMRC about houses, land, buildings and interest in land for Inheritance Tax

Use the IHT405 with form IHT400 to give details of the houses, land and buildings or interests in land and buildings owned by the deceased.

Inheritance Tax: household and personal goods (IHT407)

Use the IHT407 with form IHT400 to give details about the deceased’s household and personal goods.

Inheritance Tax: business and partnership interests and assets (IHT413)

Use the IHT413 with form IHT400 if the deceased owned shares in a company, a business or part of a business – or an asset used in a business and you’re deducting business relief.

Inheritance Tax: Agricultural Relief (IHT414)

Use the IHT414 with form IHT400 if you are deducting Agricultural Relief from some or all of the land, property or shareholdings in farming companies included in the deceased’s estate.

Inheritance Tax: debts owed by the deceased (IHT419)

Use the IHT419 if you have included a deduction on form IHT400 for any loans, overdrafts, or money spent on behalf of the deceased that is to be repaid out of the estate.

Inheritance Tax: foreign assets (IHT417)

Use the IHT417 with form IHT400 if the deceased had a permanent home in the UK when they died but had assets outside the UK.

Inheritance Tax: unlisted stocks and shares and control holdings (IHT412)

Use the IHT412 with form IHT400 to give details of any unlisted stocks or shares owned by the deceased – or to detail listed shares if the deceased had control of the company.

Inheritance Tax: corrective account (C4)

Use Form C4 to correct the Inheritance Tax paid on Form IHT400. For a Grant of Confirmation for assets in Scotland use Form C4(S) instead.

Inheritance Tax: bank and building society accounts (IHT406)

Use the IHT406 with form IHT400 to give details of any National Savings Investments, Premium Bonds, bank or building society accounts that the deceased held in their sole name that were in credit at the date of death.

Inheritance Tax: claim to transfer unused nil rate band (IHT402)

Use the IHT402 with form IHT400 to transfer to the deceased’s estate any unused Inheritance Tax threshold (or ‘nil rate band’) from the previously deceased spouse or civil partner

Inheritance Tax: life assurance and annuities (IHT410)

Use the IHT410 with form IHT400 to give details about any life insurance policies, annuities or investment bonds that the deceased made regular monthly or lump sum payments on.

Inheritance Tax: household and personal goods donated to charity (IHT408)

Use the IHT408 with form IHT400 to give details if the people who inherited the deceased’s household and personal goods wish to donate some or all of them to a UK charity and deduct charity exemption against the value of the estate.

Inheritance Tax: domicile outside the United Kingdom (IHT401)

Use form IHT401 with form IHT400 if the deceased had their permanent home outside the UK when they died.

Inheritance Tax: interest in another estate (IHT415)

Use IHT415 with form IHT400 if the deceased had a right to an inheritance in an estate of someone else who died before them, but which they had not received before they died.

Inheritance Tax: reduced rate of Inheritance Tax (IHT430)

Use the IHT430 schedule with form IHT400 if you wish to pay the reduced rate of Inheritance Tax or to opt out of paying the reduced rate of Inheritance Tax.

Inheritance Tax guaranteed annuity calculator

Use this calculator to help you work out an estimated market value of guaranteed annuity payments when valuing assets of the deceased’s estate.

Business Relief for Inheritance Tax

How to get Inheritance Tax relief on business assets in an estate, what qualifies, giving away business property or assets

Pay your Inheritance Tax bill

How to pay Inheritance Tax: get a reference number, payment methods, use the deceased’s bank account, National Savings and Investments, government stock, yearly instalments

IHTM10021 – IHT400: introduction

Check if you can get an additional Inheritance Tax threshold

Find out whether an estate will qualify for an extra tax-free amount (the additional threshold or residence nil rate band (RNRB)).

IHTM10022 – IHT400: what is included in the account?

IHTM05045 – Completing the account: signing the IHT400 (Scotland)

Trusts and Inheritance Tax

Inheritance Tax may be due on assets when they’re transferred into or out of trust and on certain trusts at each 10-year anniversary.

IHTM10030 – IHT400– Deceased’s details (pages 1 and 2).

IHTM12011 – Succession: Boxes 24 to 28 of theIHT400: Purpose of the questions

IHTM12031 – Succession: Investigating boxes 24 to 28 of the IHT400: General approach

IHTM10043 – IHT400 – Declaration (pages 12 and 13)

IHTM05041 – Completing the account: completing form IHT400

IHTM12022 – Succession: Information given at boxes 24 to 28 of the IHT400: Other items in the WillInheritance Tax: claim to transfer unused Inheritance Tax nil rate band (IHT216) Use form IHT216 to claim transferable nil rate band after an IHT400 has been submitted and any Inheritance Tax due paid.

Inheritance Tax: Direct Payment Scheme bank or building society account (IHT423)

Use form IHT423 to pay the Inheritance Tax that is due, by transferring money from the deceased’s bank or building society account(s)

36. IHTM05044 – Completing the account: links between inventory form C1 and the IHT400(Scotland)

37. IHTM36277 – Improving future compliance: funding problems of tax due on delivery of theIHT400

38. IHTM10041 – IHT400 – Working out the Inheritance Tax and the simple calculation (page 11)

39. IHTM10045 – IHT400 – Additional information pages (pages 15 and 16)

IHTM12021 – Succession: Information given at boxes 24 to 28 of the IHT400: Deceased’s former residence

Ffurflenni CThEM

Ffurflenni Cyllid a Thollau EM (CThEM) ac arweiniad, nodiadau, taflenni gwybodaeth a thudalennau atodol cysylltiedig.

IHTM10037 – IHT400: Estate in the UK, assets owned outright by the deceased (pages 6 and 7)

IHTM10044 – IHT400 – Checklist (page 14)

IHTM10042 – IHT400 – Direct payment scheme (page 12)

IHTM12033 – Succession: Investigating boxes 24 to 28 of the IHT400: Other items in the Will

IHTM12032 – Succession: Investigating boxes 24 to 28 of the IHT400: Deceased’s former residence

IHTM10032 – IHT400: Contact details of person dealing with the estate and repayment authority (page 3)

IHTM12035 – Succession: Investigating boxes 24 to 28 of the IHT400: Noting future claims under the Will

IHTM10462 – Checking the declaration (box 119): Schedules

IHTM10103 – Investigating the assets on page 7: Businesses, including farm businesses and timber (box 69)

IHTM10153 – Other assets due to the deceased – Private health schemes

IHTM10752 – Corrective account (C4S) Scotland: who should complete and sign the corrective account?

IHTM15102 – Nominated property: investigation of nominated property

IHTM17374 – Pensions: alternatively secured pension (ASP) between 6 April 2006 and 5 April 2007: accounts to be delivered where no charge arises on the scheme member’s death

IHTM17374 – Pensions: alternatively secured pension (ASP) between 6 April 2006 and 5 April 2007: accounts to be delivered where no charge arises on the scheme member’s death

IHTM05013 – Requirement for a grant: HMRC’s role

IHTM05112 – Exceptions where no grant is needed: no grant cases

IHTM10813 – Transfers on death: use of estimated values

IHTM30172 – Tax payable on taking out of grant: non-instalment option property

IHTM10060 – Investigating the assets on page 6: Deceased’s residence (box 51)

IHTM10474 – Reduced account: when may a value be estimated

IHTM22041 – Quick succession relief: summary

IHTM05014 – Requirement for a grant: the personal representative’s obligation to make thorough checks

IHTM27176 – Foreign property: Double Taxation Conventions: certificate of tax paid: procedure with non-convention countries

IHTM21046 – Household goods and personal goods: valuation and technical issues: settled property

IHTM10110 – Other income and assets due to the deceased (box 76) – General

IHTM10365 – Deductions from the estate – Mortgages and secured loans (box80)

IHTM28200 – Liabilities: investigating liabilities: medical bills

IHTM10102 – Investigating the assets on page 7: Farms, farmhouses and farmland (box 68)

IHTM10062 – Investigating the assets on page 6 : Household and personal goods (box 55)

IHTM10654 – IHT 100: Section B – About the transferor/settlement

IHTM10107 – Investigating the assets on page7 – Income Tax or Capital Gains Tax repayment (box 74)

IHTM22105 – Cross references: investigation at your deceased’s file

IHTM10390 – Other deductions from the chargeable estate : dealing with deficits

IHTM22104 – Cross references: action at testator’s file

IHTM10463 – Checking the declaration (box 119): estimated values

IHTM21013 – Household goods and personal goods: investigating form IHT407: other forms to be considered

IHTM05072 – Particular aspects that may arise in connection with obtaining a grant: more than one grant required within the UK

IHTM10011 – IHT accounts: introduction

IHTM10034 – IHT 400: Items referred to in the Will but not included in the estate (page 4).

IHTM10812 – Transfers on death: ‘appropriate property’

IHTM17375 – Pensions: alternatively secured pension (ASP) between 6 April 2006 and 5 April 2007: excepted estates

IHTM10105 – Investigating the assets on page 7 – Interest in another estate (boxes 71 and 72)

IHTM36071 – Reasonable excuse: domicile outside the United Kingdom

IHTM36272 – Improving future compliance: joint property

IHTM10152 – Other assets due to the deceased – Interest in expectancy

IHTM10124 – Other income due to the deceased: Rents due to the deceased

IHTM30434 – Reconsideration by taxpayers: land and buildings

IHTM28340 – Liabilities: investigating form IHT419: Liabilities relating to an insurance policy

IHTM10070 – Bank and building society accounts (box 52) what accounts are included?

IHTM30151 – Due date for payment: death transfers

IHTM10052 – Investigating the deceased’s personal details: last known permanent address (boxes 11 and 12).

IHTM28311 – Liabilities: investigating form IHT419: purpose of the form

IHTM45041 – Reduced rate for gifts to charity: elections: procedure.

IHTM45041 – Reduced rate for gifts to charity: elections: procedure

IHTM31612 – Assessing: repayments: simple cases.

IHTM05075 – Particular aspects that may arise in connection with obtaining a grant: marking grants (England, Wales and Northern Ireland).

IHTM05031 – What sort of account is required?: types of account

IHTM10120 – Other income due to the deceased – general.

IHTM10061 – Investigating the assets on page 6: Cash (box 53)

IHTM15053 – The extent of the share (Scotland): which law to apply to joint investments owned by someone domiciled in Scotland.

IHTM11021 – General procedure: handling a deduction for exemption

IHTM10051 – Investigating the deceased’s personal details: surviving spouse or civil partner (box 8).

IHTM20046 – Life Policies: investigating form IHT403: assignment of the right to a lump sum due under an annuity contract

IHTM06021 – Rules about excepted estates: foreign domiciliaries.

IHTM28210 – Liabilities: investigating liabilities: mortgages

IHTM10361 – Deductions from the estate: introduction.

IHTM45001 – Reduced rate for gifts to charity: introduction and conditions: introduction

IHTM22024 – Interest in unadministered estates: Pecuniary legacies.

IHTM10811 – Transfers on death: general rule

IHTM10064 – Investigating the assets on page 6 : Life assurance and mortgage protection policies.

IHTM10050 – Investigating the deceased’s personal details- domicile (box 6)

IHTM10035 – IHT 400: Supplementary Schedules (pages 1, 4 and 5).

IHTM16022 – General procedure: form IHT418.

IHTM21045 – Household goods and personal goods: valuation and technical issues: gifts with reservation.

IHTM25051 – Valuing businesses and partnerships: What is a business?

IHTM05024 – Is an account required? – initial steps following a death (England, Wales and Northern Ireland)

7 March 2017

HMRC internal manual section

HMRC

IHTM06020 – Rules about excepted estates: settled property

11 February 2016

HMRC internal manual section

HMRC

IHTM10687 – Investigating supplementary form: D33 – Debts due to the settlement

11 February 2016

HMRC internal manual section

HMRC

IHTM10151 – Other assets due to the deceased – general.

11 February 2016

HMRC internal manual section

HMRC

IHTM20028 – Life Policies: investigating form IHT410: if the answer to Question 12 is Yes

IHTM21028 – Household goods and personal goods: types of asset: paintings

IHTM05123 – Grants on credit: what are ‘exceptional circumstances’?

IHTM10104 – Investigating the assets on page 7 – Other land buildings and rights over land(box 70)

IHTM21011 – Household goods and personal goods: investigating form IHT407: introduction to form IHT407

IHTM10073 – Bank and building society accounts – valuation of compensation rights on failure of bank or building society

IHTM10400 – Other deductions from the chargeable estate – Exemptions and reliefs (box 93)

IHTM28001 – Liabilities: summary

IHTM10464 – Checking the declaration: personal representatives

IHTM25112 – Valuing the partnership interest: Income Tax

IHTM15092 – Types of joint property in Scottish law: joint property rights of trustees and partners

IHTM15023 – Investigation of form IHT404: general investigation points.

IHTM05051 – Submitting the account and obtaining a grant: introduction

IHTM05025 – Is an account required?: initial steps following a death (Scotland).

IHTM10371 – Funeral expenses (box 81): introduction and general approach

IHTM06025 – Rules about excepted estates: making a claim to transfer unused nil rate band.

IHTM28041 – Liabilities: investigating liabilities: accountants and experts’ fees

IHTM10106 – Investigating the assets on page 7 – Debts due to the estate (box 73).

IHTM10036 – IHT 400: Estate in the UK – jointly owned assets (page 6)

IHTM10689 – Investigating supplementary form: D35 – Household and personal goods.

IHTM28352 – Liabilities: investigating form IHT419: obtaining information about a guarantee debts

IHTM15064 – Investigation of form IHT404: joint debts.

IHTM10063 – Investigating the assets on page 6 : Pensions (box 56)

IHTM05027 – Is an account required?: procedure for obtaining confirmation for an excepted estate or under the Small Estates Acts (Scotland.)

IHTM22103 – Cross references: model cross reference

IHTM17353 – Pensions: alternatively secured pensions: liability and accountability.

IHTM20021 – Life Policies: investigating form IHT410: introduction to form IHT410

IHTM12001 – Succession: Summary.

IHTM05023 – Is an account required? – other occasions where forms of account are not appropriate (England, Wales and Northern Ireland.)

IHTM05053 – Submitting the account and obtaining a grant: procedure where the personal representative or their agent calculates the tax.

IHTM10055 – Investigating the deceased’s personal details : power of attorney (box 16)

IHTM05052 – Submitting the account and obtaining a grant; procedure where we are asked to calculate the tax.

IHTM05150 – Limited grants: introduction

IHTM28031 – Liabilities: restricted deductions: investigation of liabilities deducted against the estate on death.

IHTM11041 – General procedure for death transfers: initial steps.

IHTM20025 – Life Policies: investigating form IHT410: if the answer to Question 7 is Yes.

IHTM10461 – Checking the declaration (box 119): Grant of Representation

IHTM10473 – Reduced account: what supplementary pages may be left out.

IHTM22011 – Interest in unadministered estates: summary

IHTM36022 – Late accounts: accounts subject to a penalty.

IHTM18097 – Stocks and shares: valuation: ISAs

IHTMUPDATE090225 – Inheritance Tax Manual: recent changes.

IHTM10053 – Investigating the deceased’s personal details : Nursing or residential home (box 12)

IHTM10101 – Investigating the assets on page 7: Stocks and shares (boxes 62 to 67).

IHTM05022 – Is an account required?: Small Estates Act Confirmation (Scotland only).

HMRC: Trusts and Estates newsletters

Newsletters published by HMRC, giving updates and guidance on Inheritance Tax and trusts.

IHTM10108 – Investigating the assets on page7 – Trust Income due to the deceased (box 75).

IHTM22102 – Cross references: recording of information

IHTM18011 – Stocks and shares: investigating forms IHT411 and IHT412: introduction to the forms.

IHTM15054 – The extent of the share (Scotland): joint money accounts and special destination

IHTM05101 – Types of grant: main types of grant (England, Wales and Northern Ireland).

IHTM24020 – Unlisted shares: Introduction

IHTM05104 – Types of grant: confirmation (Scotland).

IHTM05126 – Grants on credit: what information do we need from the Personal Representative?

IHTM36176 – Calculating the penalty: culpable tax

IHTM36273 – Improving future compliance: completing enquiries before delivering an account.

IHTM05151 – Limited grants: Administration Ad Colligenda Bona

IHTM28300 – Liabilities: investigating liabilities: uncashed cheques.

IHTM18302 – Stocks and shares: BES/EIS/VCT/EZ/Property Enterprise Trust: identifying investments in the schemes.

IHTM17091 – Pensions: excepted group life policies: introduction

IHTM03342 – Files: VIP and Royal files.

IHTM17081 – Pensions: relevant property charges: introduction

IHTM31113 – Assessing: COMPASS: viewing your records: Case Summary.

IHTM09310 – Information sources: calendar of grants

IHTMUPDATE140422 – Inheritance Tax Manual: recent changes.

IHTM10479 – Reduced account: replacing estimated values of property now chargeable.

IHTM05083 – Cap Form A5C (England, Wales and Northern Ireland): review of Cap Form A5C

IHTM06035 – General procedural matters: Instruments of variation and excepted estates.

IHTM05029 – Is an account required?: National Coal Board Scheme

IHTM36275 – Improving future compliance: valuations of land

IHTM28061 – Liabilities: investigating liabilities: link between CGT liability and assets in the estate

IHTM45038 – Reduced rate for gifts to charity: merger of components: datacapture on COMPASS

IHTM10814 – Transfers on death: no grant of representation or confirmation

IHTM06028 – Rules about excepted estates: treatment of liabilities

IHTM24013 – Overview of agricultural relief Information sources

IHTM43006 – Claims and time limits: how to make a claim

IHTM10692 – Investigating supplementary form: D38 – Business relief

IHTM02272 – Communications: Customer service standards: definitions of ‘post’ and ‘dealt with’

IHTM02071 – Communications: Open Government/Freedom of information: The Freedom of Information Act

IHTM31132 – Assessing: COMPASS: making amendments: Non Instalment Option (NIOP) assets and liabilities

IHTM21041 – Household goods and personal goods: valuation and technical issues: how we value household goods

IHTM06034 – General procedural matters: notifying amendments

IHTM31662 – Assessing: repayments: authorised payee

IHTM10040 – IHT 400: Other assets taken into account to calculate the tax (page 10)

IHTM25012 – Investigating business relief and businesses: Reviewing form IHT413 or D38

 

IHTM10693 – Investigating supplementary form: D39 – Foreign assets

IHTM15040 – The extent of the share (England, Wales and Northern Ireland): practice where there is no documentary evidence of an express trust

IHTM23086 – Interim reports: property in the market for sale

IHTM27169 – Foreign property: Double Taxation Conventions: certificate of tax paid: South Africa

IHTM27171 – Foreign property: Double Taxation Conventions: certificate of tax paid: Netherlands

IHTM18098 – Stocks and shares: valuation: additional quotation marking

IHTM25021 – Investigation in 100% relief cases: Introduction

IHTM11304 – Armed forces on active service: evidence to show exemption is due

IHTM30462 – Limitation of liability by lapse of time: time limits for recovery of unpaid tax

IHTM27168 – Foreign property: Double Taxation Conventions: certificate of tax paid: Republic of Ireland

IHTM10303 – Legal rights (Scotland): valuing legal rights as a debt of the estate

IHTM20554 – Split or retained interest trusts: single lump sum investments: what to do

IHTM31720 – Assessing: other repayment issues: provisional repayments

IHTM31613 – Assessing: repayments: complicated cases

IHTM27170 – Foreign property: Double Taxation Conventions: certificate of tax paid: USA

IHTM15044 – The extent of the share (England, Wales and Northern Ireland): land

IHTM05103 – Types of grant: other types of grant (England, Wales and Northern Ireland)

IHTM15042 – The extent of the share (England, Wales and Northern Ireland): Joint money accounts

IHTM06027 – Rules about excepted estates: restriction of normal expenditure out of income exemption

IHTM17404 – Pensions: treatment of alternatively secured pensions from 6 April 2007: changes to procedures for charge under IHTA84/S151A

IHTM31515 – Assessing: calculating interest: IT and CGT repayments

IHTM22022 – Interest in unadministered estates: Valuation aspects

IHTM25060 – Valuing businesses and partnerships: Business terms

IHTM26142 – Step 4 – simple grossing calculations: calculation when there is no lifetime cumulation

IHTM12222 – Succession: Scottish Prior and Legal rights: Legal rights: Inheritance Tax practice on death

IHTM23171 – Special valuation matters: agricultural land occupied by a partnership

IHTM31102 – Assessing: COMPASS: setting-up a record

IHTM24255 – Other issues: Form IHT414

IHTM36023 – Late accounts: penalties chargeable

IHTM06026 – Rules about excepted estates: examples where transferable nil rate band applies

IHTM10691 – Investigating supplementary form: D37 – Agricultural relief

IHTM10685 – Investigating supplementary form: D31- Domicile outside the United KingdomIHTM04281 – Reversionary interests: introduction

IHTM13011 – Investigation of form IHT40

Our main page on Inheritance Tax is here.

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Probate Registry Forms in alternative formats.

If you would like an HMRC probate form in large print, Braille or another alternative format, contact HMRC Probate enquiry line below.

Probate forms: we have collected links to these forms above to help you.  For paper copies, ring the Probate Forms Section on 0300 123 1072 option 1 and leave name address and a request for probate forms on the answerphone.

Local registries prefer you to use 0300 123 1072 rather than tie up specialist staff to send out forms.

Free Probate Forms Download.