Following changes to the excepted estates rules from 1 January 2022, certain Inheritance Tax (IHT) forms can no longer be used for deaths after 31 December 2021 where the estate is non-taxpaying. A different process must be followed.

The new rules apply to estates where:

The following forms should not be used for deaths after 31 December 2021:

Instead of completing the forms, the personal representatives must include the following on the probate or confirmation application:

This change is in addition to the increase in probate fees which takes effect from 26 January 2022. Fees are currently £155 for professionals and £215 for non-professionals and will increase to £273 across the board for applications submitted on or after that date. Estates below £5,000 remain exempt from charge.

Useful guides on this topic

IHT: Estate planning checklist
This checklist covers some of the essential planning points that taxpayers should know when planning for their estate and Inheritance Tax (IHT).

Client Briefing: Making gifts & IHT
Making gifts and Inheritance Tax (IHT). This note explains the key rules on making tax-effective gifts for IHT purposes.

IHT: Transferable Nil-Rate Band
What is the Transferable Nil-Rate Band? Who does it apply to? How do I claim it?

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