Applying for probate
IHT400 or excepted estate? Which inheritance tax route applies
Written and reviewed by our experienced team. Checked against GOV.UK and the sources listed at the end on 15 September 2026. ProbateCheck is an independent service, not a law firm.
For deaths on or after 1 January 2022 there is no IHT205: an estate is either "excepted", in which case you give its values as part of the probate application, or it is not, in which case you send full details to HMRC on form IHT400 within 12 months of the death and before applying for probate. GOV.UK's excepted routes are: value below the £325,000 threshold (£650,000 or less with a transferred threshold); everything to a UK spouse, civil partner or charity and under £3,000,000; or a foreign domiciliary with UK assets of £150,000 or less. Checked 15 September 2026.
Excepted estate or IHT400?
Applies GOV.UK's published conditions for deaths on or after 1 January 2022. It is a first sort, not tax advice; HMRC's own checker and the IHT400 notes are the final word.
Enter the gross estate value
Use GOV.UK's Inheritance Tax checker to estimate the estate, then enter the figure here.
Conditions and figures: GOV.UK, Check if you need to send full details of the estate, and GOV.UK Inheritance Tax thresholds. Checked 15 September 2026.
The three excepted routes, in GOV.UK's words
| Route | Condition | Figure |
|---|---|---|
| Low value estate | "its value is below the current Inheritance Tax threshold" | £325,000 |
| Low value estate with transferred threshold | "the estate is worth £650,000 or less and any unused threshold is being transferred from a spouse or civil partner who died first" | £650,000 |
| Exempt estate | "the person who died left everything to a spouse or civil partner living in the UK or to a qualifying charity, and the estate is worth less than £3 million" | £3,000,000 |
| Foreign domiciliary | "was living permanently outside the UK ... when they died, and the value of their UK assets is £150,000 or less" | £150,000 |
What takes an estate out of the excepted category
- Gave away over £250,000 in the 7 years before they died.
- Gave gifts then continued to benefit from them in the 7 years before they died.
- Gave gifts (such as cash, property and shares) that were put into trusts.
- Held assets worth over £250,000 in trust, or held more than one trust.
- Had foreign assets worth more than £100,000.
- Was 'deemed domiciled' in the UK, or was living permanently outside the UK but had previously lived here.
- Had a life insurance policy that paid out to someone other than their spouse or civil partner and also had an annuity.
- Increased the value of a lump sum from a personal pension to be paid after death while terminally ill or in poor health.
- Agreed that property given away in their lifetime would be part of the estate rather than pay a pre-owned asset charge.
IHT205 no longer exists for deaths after 31 December 2021
GOV.UK's IHT205 page says to use that form only if the person died on or after 6 April 2011 and on or before 31 December 2021, and that "if the person died on or after 1 January 2022, you'll need to check if you need to send full details of the estate". Under the current rules an excepted estate is reported through the probate application itself: GOV.UK's online checker gives you the gross, net and net qualifying values you enter on the form. Searches for "IHT205" are still common, which is why so many out-of-date pages rank for it.
No tax to pay is not the same as no IHT400
GOV.UK: "Sometimes, full details are needed even if no Inheritance Tax is due." An estate above £325,000 that relies on the residence nil rate band (which GOV.UK says can lift the threshold to £500,000) or on business or agricultural relief still goes on IHT400; the reliefs are claimed on the form.
What happens next on each route
Excepted estate: GOV.UK says "You can apply for probate straight away if it's an excepted estate." IHT400 estate: send the form within 12 months of the death, start paying any tax, and wait for HMRC's unique code, which you must have before applying. That wait sits in front of the court's own timing (a mean of 5 weeks in January to March 2026); the timing estimator shows both. The application itself is then made online or on PA1P or PA1A with the £526 fee.
Frequently asked questions
Do I still need to fill in IHT205?+
Only if the person died on or before 31 December 2021. For deaths on or after 1 January 2022 there is no IHT205: an excepted estate is reported through the probate application and any other estate needs IHT400.
What is an excepted estate?+
An estate that does not need full details sent to HMRC. GOV.UK's routes for deaths from 1 January 2022: below the £325,000 threshold (£650,000 or less with a transferred threshold); everything to a UK spouse, civil partner or charity and under £3,000,000; or a foreign domiciliary with UK assets of £150,000 or less, provided none of the disqualifying conditions apply.
Do I need IHT400 if there is no inheritance tax to pay?+
Sometimes. GOV.UK says full details are sometimes needed even if no tax is due, for example where the estate is above the threshold but covered by reliefs or the residence nil rate band, or where the person made large gifts or had trusts.
What is the inheritance tax threshold in 2026?+
£325,000 (GOV.UK, checked 15 September 2026). It can rise to £500,000 where a home passes to children or grandchildren, and unused threshold can pass to a surviving spouse or civil partner. The standard rate above the threshold is 40%.
How long do I have to send IHT400?+
GOV.UK: within 12 months of the person dying, and before applying for probate.
Does needing IHT400 delay probate?+
Yes, because you cannot apply until HMRC has sent you a unique code, and GOV.UK gives no fixed time for that. Once you apply, the court's own timing (a mean of 5 weeks in January to March 2026) is the same as for any other application.
Is this checker a substitute for HMRC's guidance?+
No. It applies the conditions GOV.UK publishes so you know which route you are probably on. Use HMRC's own checker and the IHT400 notes before you submit anything, and take advice on anything involving trusts, foreign assets or reliefs.
Sources checked for this guide
- GOV.UK, Check if you need to send full details of the estate (excepted estates) (read 15 September 2026)
- GOV.UK, Inheritance Tax: return of estate information (IHT205), scope note (last updated 25 August 2026) (read 15 September 2026)
- GOV.UK, Inheritance Tax account (IHT400) (last updated 3 September 2026) (read 15 September 2026)
- GOV.UK, How Inheritance Tax works: thresholds, rules and allowances (read 15 September 2026)
- GOV.UK, Applying for probate: before you apply (read 15 September 2026)
- GOV.UK, Applying for probate: what is probate (read 15 September 2026)