HMRC Inheritance Tax : Applying for Probate/Confirmation

Deceased lived abroad

If the deceased lived abroad and was domiciled abroad when they died, the estate may qualify as an excepted estate provided all the conditions below are met

• the deceased died abroad on or after 6 April 2002,
• the only assets the deceased owned in the UK (either in their own name or jointly with someone else) consist of cash, money at banks or building societies, or quoted stocks and shares, and
• the value of those assets does not exceed £100,000 for deaths between 6 April 2002 and 31 August 2006 (inclusive) and £150,000 for deaths on or after 1 September 2006.

If you think the estate might meet these conditions and you want to obtain a grant in England & Wales and Northern Ireland, you will need to fill in form IHT207. If you want to obtain confirmation in Scotland, you will need to fill an Inventory and form C5(OUK) instead of form C5.

To download the IHT207 or C5(OUK) and the notes to help you fill it 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 in England, Wales and Northern Ireland

File Name	Description
IHT207(2006) 1 (PDF 98K)	Return of estate information - where deceased had their permanent home abroad - (blank form to print out and fill in)
IHT207(2006) 2 (PDF 147K)	Return of estate information - where deceased had their permanent home abroad (to fill in on screen)
IHT208(2006)_1 (PDF 125K)	Notes to fill in form IHT207 (2006)

For deaths on or after 1 September 2006 in Scotland

File Name	Description
C5(OUK)(2006) (PDF 76K)	Return of estate information - where deceased had their permanent home abroad - including notes (blank form to print out and fill in)
C5(OUK)(2006) (PDF 98K)	Return of estate information - where deceased had their permanent home abroad- including notes (to fill in on screen)

For deaths on or after 6 April 2002 and before 1 September 2006 in England, Wales and Northern Ireland

File Name	Description
IHT207 (PDF 96K)	Return of estate information - where deceased had their permanent home abroad - (blank form to print out and fill in)
IHT207 (PDF 149K)	Return of estate information - where deceased had their permanent home abroad (to fill in on screen)
IHT208 (PDF 36K)	Notes to fill in form IHT207

For deaths on or after 6 April 2002 and before 1 September 2006 in Scotland

File Name	Description
C5(OUK) (PDF 88K)	Return of estate information - where deceased had their permanent home abroad - including notes (blank form to print out and fill in)
C5(OUK) (PDF 114K)	Return of estate information - where deceased had their permanent home abroad- including notes (to fill in on screen)