What must the personal representatives tell Inheritance Tax, and how?
It is the personal responsibility of the personal representative to provide the account of the estate. If the estate qualifies as an excepted estate, you will need to complete a form IHT205 if the deceased died in England, Wales or Northern Ireland. Get form IHT205. Get form C5 and Inventory form C1 if the deceased died in Scotland. To find out if the estate you’re dealing with is an excepted estate, follow the link below. What qualifies as an excepted estate for Inheritance Tax If the estate is not an excepted estate, you will need to deliver an account of the estate of the deceased on form IHT400. In Scotland, where you apply for confirmation, our requirements differ slightly and an inventory form C1 is required in addition to the IHT400. However, throughout the United Kingdom, if any tax is payable, you must deliver an account to us and pay the tax for which you are responsible before you can get a grant of representation or confirmation. The only exception is where you can pay tax
