Probate Forms No Inheritance Tax
When the deceased died intestate (leaving no Will) you must use the PA1A form for your probate application. You must provide this to the probate registry along with the corresponding Inheritance tax form and death certificate. You do not need to complete the PA1P form if you are using this form.
When the deceased died with a Valid Will you must use the PA1P form for your probate application. You must provide this to the probate registry along with the corresponding Inheritance tax form, Will and death certificate. You do not need to complete the PA1A form if you are using this form.
PA1 Probate Application Form guidance notes
Guidance notes advising in the correct way in which to fill in the Probate application forms including examples.
Notice of the change to the probate application fee structure as of April 2014.
Directory of Probate Registries and Appointment Venues supplied by the government website.
IHT205 Inheritance Tax Form
The Inheritance tax form for an estate when there is no inheritance tax to pay. This must be accompanied by the PA1 application form, the Will, and the death certificate.
IHT206 Inheritance Tax Form guidance notes
Guidance notes on the correct way to fill in the 205-inheritance tax form including examples.
IHT 217 (NRB)
The inheritance tax form used to apply to claim or transfer a deceased spouses nil rate band. You will need information for the first deceased spouse estate in order to complete these forms.
This is the inheritance tax form used to apply to claim the residence nil rate band. The residence nil rate band allows an additional £270,000 of tax allowance to be claimed when there is a property passing to direct descendants.
Before completing the forms, you will need to have contacted all the institutions that the deceased held assets with and collect statements that detail the value of the assets that each institution is holding. Once you have done this you will be able to calculate the total value of the deceased’s estate this will give you an indication of which IHT forms you will need to complete. You can find templates and examples of letters that you would send to the different institutions in our DIY probate Section on the Pre grant probate letters page.
It is recommended to collect and review all of the forms that you are going to need to complete when applying for probate before starting on your application. Reading through the forms first will allow you to establish whether you are completing the correct forms this will save you time from filling in the incorrect forms if you are redirected to the IHT 400 and its accompanying forms at a later date. If at any point you do not feel confident or do not understand what is being asked of you it is recommended to seek professional advice.
If the value of the estate is just below the inheritance threshold you should collect professional valuations to support your inheritance tax calculations, in case your application is queried by the probate office or HMRC. For example, if there is a property as part of the estate you may wish to obtain a RICS valuation, as they will provide a report that is fully compliant with HMRC and goes into greater detail than an estate agents market appraisal therefore reducing the likelihood that the value of the property will be disputed by the district valuer.
When administrating an estate, it is important to know that an executor has duties and responsibility that extend beyond completing and submitting probate and inheritance tax forms. You can learn more about the role of an executor on our Duties and responsibilities of an Executor page.
If you have been named the executor of an estate and are unable or do not feel comfortable to act you can speak to one of our advisers on 08007318722 or fill in our contact form and a member of our team will call you back for a Fixed Fee full administration quote.