Information on Grant of Probate & Wills

Return of Estate Information Form

An estate where no Inheritance Tax is due is termed an 'excepted estate' and a full inheritance tax account is not required.

A Return of Estate form needs to be completed in circumstance where the deceased person had their permanent home in the UK at death and the gross value of the estate for inheritance tax is less than the excepted estate limit. The form can be completed by the executor, a solicitor or other person with financial knowledge of the deceased’s estate.

A form also needs to be completed if the deceased person had their permanent home in the UK at death, the gross value of the estate for inheritance tax is less than £1,000,000 and there is no inheritance tax to pay because of spouse, civil partner or charity exemption.

These rules are very strict and if you need further information you can find very helpful FAQ’s on the Revenue and Customs website. If your affairs are complex you may need the help of a specialist tax advisor.