Excepted Estate

An excepted estate is one that is simple enough not to require a full IHT400 return to HMRC. The executor or administrator declares the estate value as part of the probate application itself. [source: gov-uk/inheritance-tax-2026-04-29.html]

Most estates are excepted estates. In broad terms, an estate qualifies if it is below the nil-rate band (£325,000), or is worth £650,000 or less with a late spouse's or civil partner's unused band being transferred, or is worth less than £3 million and left entirely to a spouse, civil partner or charity. Gifts in the 7 years before death do not rule an estate out on their own: gifts of up to £250,000, foreign assets of up to £100,000 and one trust of up to £250,000 are all allowed. Gifts into a trust, gifts the person kept benefiting from, and estates over £3 million do need full details. The residence nil-rate band does not raise these limits, so an estate over £325,000 that relies on it to pay no Inheritance Tax is not excepted. [source: gov-uk/inheritance-tax-2026-04-29.html] [source: gov-uk/check-type-of-estate-2026-11-01.html]

Excepted-estate procedures were simplified for deaths on or after 1 January 2022, folding the declaration into the probate application. The previous IHT205 form is now used only for deaths on or before 31 December 2021. The result is that a non-taxable, straightforward estate can complete the probate side without ever filing a separate IHT form. [source: gov-uk/inheritance-tax-2026-04-29.html] [source: gov-uk/iht205-collection-2026-11-01.html]

For estates that aren't excepted, see IHT400 and the Inheritance Tax guide.

Last verified: 2 November 2026 against gov.uk/inheritance-tax.

AfterLoss

Our inheritance tax guide explains the excepted-estate thresholds and what changes about the IHT400 paperwork when an estate qualifies. Information and Documents keeps the asset valuations and any gift records together, so the excepted-estate test can be applied to a clean set of figures.