HMRC Inheritance Tax : applying for probate

The procedure you need to follow and the forms you will need to apply for probate, or confirmation in Scotland, will be slightly different depending on where the deceased lived.

England & Wales

You will need to fill in some forms to apply for probate and to provide details of the deceased's estate. You can download the forms you need to apply for probate from the HM Court Service and you can download the forms you need to provide details of the estate from this site.

To find out whether the deceased's estate can qualify as an 'excepted estate' you will need to fill in form IHT205. To help you to decide ‘Is it an excepted estate?’ you can view the information in the Customer Guide.

Northern Ireland

You will need to fill in some forms to apply for probate and to provide details of the deceased's estate. You can download the forms you need to provide details of the estate from this site.

To find out whether the deceased’s estate can qualify as an ‘excepted estate’, you will need to fill in form IHT205. To help you to decide ‘Is it an excepted estate?’ you can view the information in the Customer Guide.

If the estate is an 'excepted estate' you should then contact the Probate & Matrimonial Office at:

Royal Courts of Justice,
PO Box 410
Chichester Street
Belfast BT1 3JF

Telephone: 028 9072 4678

Email: probate@courtsni.gov.uk

The Probate Office has produced a booklet called Dealing with a deceased person's estate (PDF 535K) that will tell you what to do.

If the deceased died before 6 April 2004, you do not need to fill in form IHT205. Instead you should telephone the Probate and IHT Helpline to find out whether the estate qualifies as an excepted estate.

If you find that the estate is not an excepted estate, you will need to fill in a full Inheritance Tax Account

If you need any help with filling in the Inheritance Tax forms, you should telephone the Probate and IHT Helpline.

Downloading the forms

To download any of the forms and the notes to help you fill them in, right click on the link below and choose the save option.

Important note

All the forms and notes are in Portable Document Format (PDF). If you have Adobe Reader 7 (or later) installed on your computer, you will be able to view, complete and print the forms. You will not be able to save the completed form.

To save copies of the completed forms to your hard disk, you will need to purchase the full version of Adobe Acrobat 7 standard (or later) from Adobe and install it on your computer.

If you require this material in print, large print or Braille please contact the Probate and Inheritance Tax Helpline.

For deaths on or after 1 September 2006

File name

Description

IHT205(2006) (PDF 115K)

Return of estate information (blank form to print out and fill in)

IHT205(2006) (PDF 559K)

Return of estate information (to fill in on screen)

IHT206(2006) (PDF 267K)

Notes to fill in form IHT205 (2006)

For deaths on or after 6 April 2004 but before 1 September 2006

File name

Description

IHT205 (PDF 34K)

Return of estate information (blank form to print out and fill in)

IHT205 (PDF 174K)

Return of estate information (to fill in on screen)

IHT 206 (PDF 73K)

Notes to fill in form IHT205

IHT206A (PDF 39K)

Appendices to notes to fiill in form IHT205

For deaths on or after 6 April 2003 but before 6 April 2004

File name

Description

IHT205 (PDF 95K)

Short form for Personal Applicants (blank form - to print and fill in by hand)

IHT206 (PDF 93K)

Notes to fill in form IHT205

IHT 206(supp (PDF 7K)

Addendum IHT 206 page 14. Change of process from 5 April 2004

IHT205 (PDF 167K)

Short form for Personal Applicants (to fill in on screen)

For deaths on or after 6 April 2002 but before 6 April 2003

File name

Description

IHT205 (PDF 237K)

Short form for Personal Applicants (blank form - to print and fill in by hand)

IHT205 (PDF 169K)

Short form for Personal Applicants (to fill in on screen)

IHT206 (PDF 106K)

Notes to fill in form IHT205

For deaths on or after 6 April 2000 but before 6 April 2002

File name

Description

IHT205 (PDF 114K)

Short form for Personal Applicants (blank form - to print and fill in by hand)

IHT205 (PDF 169K)

Short form for Personal Applicants (to fill in on screen)

IHT206 (PDF 154K)

Notes to fill in form IHT205

For deaths before 6 April 2000

Telephone the Probate and IHT Helpline for the forms you need.

For further help

If you do not want to download the forms, you can telephone the Probate and IHT Helpline and ask them.

If you find that the estate is not an excepted estate, you will need to fill in a full HMRC Account.

If you need any help with the application for probate, you should telephone your local probate registry.

If you need any help in deciding whether the estate is an 'excepted estate' or in filling in the Inheritance Tax forms, you should telephone the Probate and IHT Helpline.