Which IHT forms to use comes down to one question: does the estate owe inheritance tax, or is it small or simple enough to count as an "excepted estate"? For deaths on or after 1 January 2022, most estates report their values inside the probate application and send no separate inheritance tax form at all. Estates that owe tax, or that are large or complex, complete the full IHT400 account and the schedules that fit their assets.
The old short forms are gone: IHT205, IHT207 and IHT217 were withdrawn for deaths on or after 1 January 2022. Many guides still tell you to use one. The sections below start from the modern choice, then map each IHT400 schedule to when you need it (gov.uk, as at August 2026, subject to change). This covers England and Wales; Scotland uses confirmation, not probate.
Which IHT form do you need?
The right IHT form depends on the date of death and whether the estate is "excepted". For deaths on or after 1 January 2022, an excepted estate files no IHT form and reports values in the probate application. An estate that owes tax, or is too large or complex, completes form IHT400 with its schedules. Trust charges use the separate IHT100 suite.
Work through it in order.
- Start with the date of death. For deaths on or after 1 January 2022, forms IHT205, IHT207 and IHT217 no longer exist. Your choice is between reporting an excepted estate and completing IHT400.
- Check whether the estate is "excepted". If no tax is due and the estate meets the excepted limits below, you file no IHT form. You give the gross and net values inside the probate application (form PA1P where there is a will, PA1A where there is not).
- If it is not excepted, use form IHT400. Any estate that owes inheritance tax, or that exceeds the excepted limits, needs the full IHT400 account.
- Add only the IHT400 schedules that apply. These are separate numbered forms for gifts, jointly owned assets, pensions, property and more. You complete the ones that fit the estate, not all of them.
- For trusts, use the IHT100 suite. Lifetime trust events, ten-year charges and exit charges use the separate IHT100 forms, reissued as a new suite from August 2024.
Source: gov.uk, as at August 2026, subject to change.
Do you still use form IHT205?
No. Form IHT205 was abolished for deaths on or after 1 January 2022, along with the IHT207 and IHT217 short forms. Excepted estates now report values through the probate application instead. IHT205 still applies only to deaths before that date, where an old application is being finished.
This is the single thing most guides get wrong. Older articles still walk you through IHT205 as the everyday form. For any recent death it is the wrong document.
What replaced it is simpler. An excepted estate enters its gross, net and net qualifying values on the probate application and sends nothing to HMRC first. An estate that is not excepted sends IHT400 to HMRC before probate is granted (gov.uk, as at August 2026, subject to change).
When is an estate an "excepted estate"?
An estate is excepted when it owes no inheritance tax and fits one of three categories: a low value estate, an exempt estate passing to a spouse or charity, or a foreign domiciliary with limited UK assets. Excepted estates file no IHT form and report values in the probate application. HMRC can still ask for more within 60 days of the grant.
The 2022 changes widened these limits: the exempt estate ceiling rose from £1 million to £3 million, so many more estates qualify. If your guide still says £1 million, it is out of date.
| Type of excepted estate | Gross value limit | Key condition |
|---|---|---|
| Low value | Up to £325,000 (up to £650,000 with a transferred nil-rate band) | No tax due; only limited trust and gift assets |
| Exempt | Up to £3,000,000 | Everything above the nil-rate band passes to a UK spouse or civil partner, or to charity, so no tax is due |
| Foreign domiciliary | UK assets up to £150,000 | The person was never domiciled or treated as domiciled in the UK |
Even where an estate is excepted, keep your valuations: HMRC may ask for further detail within 60 days of the grant of probate (gov.uk, as at August 2026, subject to change). The nil-rate band behind these limits is £325,000, frozen until 5 April 2031 (extended at Budget 2025 on 26 November 2025). Our guide to inheritance tax sets out the bands in full, and what probate involves explains where these values go.
When do you complete form IHT400, and which schedules?
You complete form IHT400 when the estate owes inheritance tax, or is too large or complex to be excepted. IHT400 is the full account. On its own it is not enough: you add numbered schedules for the assets and claims that apply, such as IHT402 for a transferred nil-rate band or IHT403 for gifts, and IHT421 so the probate registry gets the figures.
You do not complete every schedule. You pick the ones that match the estate. The most common are below.
| Schedule | Complete it for |
|---|---|
| IHT402 | Claiming a late spouse or civil partner's unused nil-rate band (transferable NRB) |
| IHT403 | Gifts and other transfers made in the 7 years before death |
| IHT404 | Assets owned jointly with another person |
| IHT405 | Houses, land and buildings |
| IHT407 | Household and personal goods |
| IHT409 | Pensions |
| IHT421 | Probate summary: the figures the probate registry needs |
| IHT423 | Paying the tax directly from the deceased's bank or building society |
Two dated changes affect these schedules. From 6 April 2026, agricultural and business property relief gives 100% relief on the first £2,500,000 of qualifying assets per person and 50% above, transferable to £5,000,000 per couple (announced 23 December 2025). From 6 April 2027, most unused pension pots fall inside the estate, pulling more estates into IHT400 (gov.uk, as at August 2026, subject to change). See our note on pensions and inheritance tax from 2027 for what changes.
What are the deadlines for reporting and paying?
Report an excepted estate before you apply for probate, with no separate IHT deadline. For estates that owe tax, send form IHT400 within 12 months of the end of the month of death, and pay the tax by the end of the sixth month after death. Interest runs on tax paid after the six-month point.
The reporting and payment clocks run separately, and payment comes first.
- Report an excepted estate with the probate application. There is no standalone IHT deadline. You give the values when you apply for the grant.
- Pay any inheritance tax by the end of the sixth month after death. For a death in January, tax is due by 31 July. Interest is charged on anything paid later.
- Apply for an IHT reference number before you pay. If tax is due, request the reference from HMRC at least three weeks before you send IHT400.
- Send form IHT400 within 12 months of the end of the month of death. HMRC can charge penalties for accounts filed late. Tax on land and some other assets can be spread over 10 equal annual instalments, with interest.
Source: gov.uk, as at August 2026, subject to change.
Frequently asked questions
Do I still need to fill in form IHT205?
No, not for a recent death. Form IHT205 was abolished for deaths on or after 1 January 2022, along with IHT207 and IHT217. Excepted estates now report their values in the probate application instead. IHT205 applies only where you are finishing an application for a death before that date (gov.uk, as at August 2026, subject to change).
Which IHT form do I need if there is no tax to pay?
Usually none. If the estate owes no inheritance tax and meets the excepted estate limits, you file no IHT form and enter the values in the probate application (PA1P with a will, PA1A without). You only complete IHT400 if the estate owes tax or is too large or complex to be excepted (gov.uk, as at August 2026, subject to change).
What is the difference between IHT400 and IHT205?
IHT205 was the short "return of estate information" for simpler estates, now abolished. IHT400 is the full inheritance tax account, used when tax is due or an estate is not excepted, and it is completed with supporting schedules such as IHT402, IHT403 and IHT421. For deaths from 1 January 2022, the choice is between an excepted estate and IHT400 (gov.uk, as at August 2026, subject to change).
How long do I have to submit IHT400 and pay the tax?
Send form IHT400 to HMRC within 12 months of the end of the month in which the person died. Pay any inheritance tax by the end of the sixth month after death, after which interest is charged. Tax on land and some other assets can be paid in 10 annual instalments (gov.uk, as at August 2026, subject to change).