Inheritance Tax reporting rules if person died after 1 January 2022
Date published:
Details
You no longer have to fill in a HMRC Tax Form if:
- the estate is an excepted estate
and
- the deceased died between 1 January 2022 and 5 April 2025 living in the UK
and
- the deceased died on or after 6 April 2025 as a long-term UK resident
However, you must give the details of the assets you need a Grant of Representation for and give the extra information for inheritance tax using the Estate Summary Form (NIPF7) when making a Probate application in Northern Ireland.
After filling in of the Probate application, the details on the NIPF7 will be sent to HMRC.
The Estate Summary Form (NIPF7) should be uploaded onto the Probate Portal if making an application online or sent with your hard copy application
If it is an excepted estate:
- for deaths on or before 31 December 2021 HMRC use form IHT205
- for deaths on or after 1 January 2022 you do not need to fill in a HMRC form however you must give details of the assets you need a Grant of Representation for and extra information for Inheritance Tax on the Estate Summary Form (NIPF7) below
- if Inheritance Tax is due or full details are needed HMRC use form IHT400
More information
If you would like more information on Excepted estates and valuing the Estate you can find it at this link or by visiting GOV.UK and search for ‘type of estate’