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What qualifies as an excepted estate?

If the person died between 1 April 2023 and 5 April 1996, the estate will generally be an excepted estate if it qualifies as a low value estate.

This means if you're a personal applicant you'll probably need to fill in form IHT205 Return of Estate Information (or form C5 in Scotland) as part of the probate process. If you're a solicitor you only need to swear the oath.

What is a low value estate?

To qualify as a low value estate, the estate must meet all the following conditions:

• the value of the estate was less than the excepted estate limit for the year of death (see the table below)
• the value of any foreign assets included in the estate was less than the limit for the year of death (see the table below)
• the deceased person hadn't made any transfers into a trust during their lifetime
• the deceased person had made the UK their permanent home - they were 'domiciled' in the UK when they died

Limits for low value estates

Useful contacts

• Probate and Inheritance Tax Helpline