Archive Website of the UK government

Forms for probate (or confirmation)

The forms you need for probate (or confirmation) depend on where the deceased lived. They're filled in together with the right Inheritance Tax forms for your circumstances - see the sections below on 'Forms for excepted estates' and 'Forms when Inheritance Tax is due'.

• Inheritance Tax and the probate/confirmation process

Deceased lived in England or Wales

• Form PA1 - Probate Application for England and Wales Opens new window

Deceased lived in Scotland

• Form C1 - Confirmation with inventory Opens new window

Deceased lived in Northern Ireland

The executor should make an appointment with the Northern Ireland Court Service who will produce the probate forms.

Find out about dealing with a deceased person's estate in Northern Ireland from the Northern Ireland Courts and Tribunals website - use the link below.

• Dealing with a deceased person's estate in Northern Ireland Opens new window

Forms for 'excepted estates' - where a full Inheritance Tax account isn't required

Most estates are excepted estates. This means they have no Inheritance Tax to pay. (However, not all estates with no Inheritance Tax to pay are excepted estates.)

If you're not sure if the estate is 'excepted', see the link below on what qualifies as an excepted estate.

• See what qualifies as an excepted estate

The form you need for an excepted estate is the Return of Estate Information form. There are different versions of the form, depending mostly on where the deceased lived and their date of death. Check the top of the first page to make sure you have the right form for the date of death.

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

Deceased lived in England, Wales or Northern Ireland

• Form IHT205 - Return of Estate Information Opens new window

Deceased lived in Scotland

The form you need depends on the value of the deceased's estate, see the links below.

• Form C5 (SE) - Information about Small Estates (estates worth less than £36,000) Opens new window

• Form C5 - Return of Estate Information (all other estates) Opens new window

Deceased lived abroad (but with assets under £150,000 in the UK)

In this case, the deceased must have had their permanent home abroad and assets in the UK under £150,000 consisting only of cash, bank accounts and listed stocks and shares.

With assets in England, Wales or Northern Ireland:

• Form IHT207 - Return of Estate Information Opens new window

With assets in Scotland:

• Form C5 (OUK) - Return of Estate Information Opens new window

Transferring an unused Inheritance Tax threshold

If an unused Inheritance Tax threshold is being transferred so that the estate can qualify as an excepted estate you'll also need to complete the claim to transfer unused nil rate band for excepted estates form IHT217.

• Form IHT217 Opens new window

Forms when Inheritance Tax is due - or a full account is required

If the estate owes Inheritance Tax - or if it's not an excepted estate - you have to fill in a full Inheritance Tax account.

The main form you need is the IHT400 Inheritance Tax Account form and any supplementary pages. This form has replaced form IHT200 and is the same no matter what country the deceased lived in.

You'll also need to fill in form IHT421 Probate Summary (or a C1 Confirmation form with inventory in Scotland).

• Form IHT400 - Inheritance Tax Account Opens new window

• Form IHT421 - Probate Summary (in England, Wales or Northern Ireland) Opens new window

• Form C1 - Confirmation with inventory (in Scotland) Opens new window

Form for paying Inheritance Tax

You must also request an Inheritance Tax reference number and payslip if you have any Inheritance Tax to pay. If you know the deceased's National Insurance number you can apply online using the link below.

• Do it online - get an Inheritance Tax reference number Opens new window

If you don't know the deceased's National Insurance number - or if they didn't have one - you can download form IHT422 to apply for an Inheritance Tax reference number by post using the link below.

• Form IHT422 - Application for Inheritance Tax Reference Opens new window

• How to make an Inheritance Tax payment Opens new window

Forms when Inheritance Tax is due on a trust

The main form you need for paying Inheritance Tax on a trust - known as a 'chargeable event' - is the same in all countries.

• Form IHT100 - Inheritance Tax Account Opens new window

Depending on your circumstances, you'll also need an 'event' form. You may also need one or more supplementary pages. The link above will take you to a page that tells you which other forms you'll need.

• Trusts and Inheritance Tax

Form to send in a correction to your Inheritance Tax account

If you file an Inheritance Tax Account and the circumstances around the assets change afterwards, you'll need to send in form C4 Corrective Account. This will allow you to show where you've paid too much or too little Inheritance Tax. It will also allow you to account for assets:

• that were left out in error
• that have changed in value

If you need an additional Grant of Confirmation for assets in Scotland you will need to fill in form C4(S) Corrective Account/Inventory.

• Form C4 - Corrective Account Opens new window

• Form C4(S) - Corrective Inventory and Account (Scotland) Opens new window

More useful links

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

• Find all forms for probate and Inheritance Tax Opens new window

• Paying Inheritance Tax Opens new window

• Inheritance Tax - customer guide - deceased 'domiciled' abroad Opens new window

Useful contacts

• Probate and Inheritance Tax Helpline