Probate and Tax Forms

Probate and Confirmation Forms

PA1 Probate Application Form:

This form as well as any accompanying sections (PA1A, PA2, PA3, PA4) are to be filled when applying for probate in cases where the deceased lived in England or Wales. This form also applies if the deceased was domiciled abroad but had assets in England or Wales.

C1 Confirmation Form

This form as well as the continuation (C2) forms are to be filled when applying for confirmation in Scotland. The C2 continuation form will allow you to list the inventory of the deceased’s estate.

Forms for when Inheritance Tax is required

IHT400 Inheritance Tax Account:

This form is to be filled with schedules from IHT401 through IHT430 when the estate is not an ‘excepted estate’ and there is Inheritance Tax to pay. This form is a replacement for the form IHT200.

IHT407 Household and Personal Goods:

This schedule is to be filled to list and detail the deceased’s household and personal goods. Jointly owned goods are not to be listed in this form.

IHT404 Jointly Owned Assets:

This schedule is to be filled when giving details of any assets that were jointly owned by the deceased. Jointly owned foreign assets and jointly owned business assets are not to be listed in this form.

IHT408 Household and Personal Goods Donated to Charity:

This schedule is to be filled when people who inherit the deceased’s household and personal goods and wish to donate some or all of the property to a qualifying charity. The form is also used if they wish to deduct any charity exemptions against the estate. The form is not to be used however, to deduct charity exemptions for any household or personal goods that pass to charity under the deceased’s will.

IHT421 Probate Summary

This form is to be used as a summary to outline the deceased’s assets that are to become property of the executors or administrators in order to be distributed to the beneficiaries.

Forms for when full Inheritance Tax is not required (Excepted Estate)

IHT205 (2006) Return of Estate Information:

The form should be filled if the deceased’s estate is an ‘excepted estate’ and the person died on or after the 1st of September 2006 and their permanent residence was in England, Wales or Northern Ireland.

IHT207 (2006) Return of Estate Information:

This form is to be used as part of the probate process when the deceased’s estate is an ‘excepted estate’ and the deceased died on or after the 1st of September 2006 with their permanent residence abroad and with limited assets in England, Wales and Northern Ireland.

C5 (2006) Return of Estate Information:

This form is to be used to accompany the confirmation form C1 if the deceased’s estate was an ‘excepted estate’ and the deceased died on or after 1st of September 2006 and their permanent residence was in Scotland.

C5 (OUK) (2006) – Return of Estate Information:

This form is to be used to accompany the confirmation form C1 if the deceased’s estate is not likely to be due for Inheritance Tax and the deceased died on or after 1st of September 2006 with their permanent residence abroad, with limited assets in Scotland.