| Country in which the deceased person lived | Required forms if Inheritance Tax is unlikely to be due (‘excepted estates’) | Required forms if you expect Inheritance Tax to be due |
|---|---|---|
| England or Wales |
Probate application form PA1Inheritance Tax form IHT405 -Grant of probate UK |
Probate application form PA1 Inheritance Tax form IHT400 Supplementary form D18 ‘Probate summary’ |
| Scotland | Form C1 (‘Inventory’) and form C5 if they died on or after 6 April 2004; otherwise form C1 only | Form C1 (‘Inventory’) Inheritance Tax form IHT400 |
| Northern Ireland | Inheritance Tax Form IHT405 only | Inheritance Tax form IHT400 Supplementary form D18 ‘Probate summary’ |
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