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Depending on the complexity of the return, it can take three to six months from the date a return is filed with the Register of Wills for processing to be completed.
If Inheritance Tax is due or full details are needed. You must report the value of the estate to HM Revenue and Customs ( HMRC ) by completing form IHT400. You must submit the form within 12 months of the person dying. You may have to pay a penalty if you miss the deadline.
Form IHT217 above can only be used where 100% of the estate on the first death passed to the surviving spouse/civil partner. Form IHT402 is used when some of the allowance has been used on the first death (e.g. some funds passed to children or other beneficiaries).
HMRC aim issue the IHT421 within 10 working days of receiving your IHT400 and/or payment of any Inheritance Tax due whichever is later.
If you act for a person domiciled in the UK who dies on or after 1 January 2022 with an excepted estate (one in which no IHT is due), you are no longer required to submit an IHT205 form (and, if applicable, an IHT217 form) to HM Courts and Tribunals Service (HMCTS) as part of your probate application.
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​If the Gross Value of the Estate is under 1m and the majority of assets are transferring to a surviving spouse or civil partner you can use form IHT205. ​If the Gross Value of the Estate is over 325,000 and no assets are being transferred to a surviving spouse or civil partner you will need to use form IHT400.
Details for deaths on or before 31 December 2021 HMRC use form IHT205. for deaths on or after 1 January 2022 you do not need to fill in a HMRC form however you must give details of the assets you need a Grant of Representation for and extra information for Inheritance Tax on the Estate Summary Form (NIPF7) below.
Details for deaths on or before 31 December 2021 HMRC use form IHT205. for deaths on or after 1 January 2022 you do not need to fill in a HMRC form however you must give details of the assets you need a Grant of Representation for and extra information for Inheritance Tax on the Estate Summary Form (NIPF7) below.
Use the online service or print and post form (IHT205) if the person died on or after 6 April 2011, and on or before 31 December 2021, and the estate is unlikely to pay Inheritance Tax. From: HM Revenue Customs Published 4 April 2014 Last updated 1 December 2022 See all updates.
If you act for a person domiciled in the UK who dies on or after 1 January 2022 with an excepted estate (one in which no IHT is due), you are no longer required to submit an IHT205 form (and, if applicable, an IHT217 form) to HM Courts and Tribunals Service (HMCTS) as part of your probate application.

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