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EFIS 7, January 2022 : Inheritance Tax / Inland Revenue

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HMRC have released new and updated versions of the following forms as a result of the government announcement regarding changes to the reporting regulations for most non-taxpaying estates. The changes apply to deaths on or after 1st January 2022 and mean that most non-taxpaying estates will no longer have to complete an Inheritance Tax (IHT) form to obtain probate, or in Scotland, confirmation. Qualifying 'excepted estates' will instead only be required to provide three IHT estate values and make two simple declarations on the probate or confirmation application. Taxpaying estates where IHT is due are not affected by the changes.

For deaths before 1 January 2022 the existing rules will continue to apply, and the forms have been updated accordingly. There will be a period of 'cross-over' for deaths on or before 31st December 2021 and deaths on or after 1st January 2022, so a customer will need to select the IHT form that is specific to the date of death so that they follow the correct procedure.

All forms are available for immediate use.

For details of field amendments please go to: support.oyezforms.co.uk/fieldchanges

Forms affected

IHTC1(2022) Inventory Form - Confirmation (for deaths on or after 1 January 2022) New/Amended
IHTC4(S)(2022) Corrective Inventory and Account (for deaths on or after 1 January 2022) New/Amended
IHTC4(S) Corrective Inventory and Account (for deaths on or before 31 December 2021) New/Amended
IHTC5(SE)(2006) Information about Small Estates if the person died on or after 1st September 2006 (for deaths on or before 31 December 2021) New/Amended
IHTC5(2006) Return of estate information if the person died on or after 1st September 2006 (for deaths on or before 31 December 2021) New/Amended
IHT217 Claim to transfer unused nil rate band for excepted estates New/Amended
IHT205(2011) Return of estate information New/Amended
IHTC1 Inventory Form - Confirmation (for deaths on or before 31 December 2021) New/Amended

Crown copyright forms are reproduced with the permission of the Controller of the Stationery Office. Law Society forms are reproduced with the permission of the Law Society. Legal Aid Forms are produced with the permission of the LSC.