You might need different forms depending on:
how much the estate is worth
if Inheritance Tax needs to be paid
if you’re using tax allowances or exemptions
if HMRC needs to look more closely at the estate (for example, the estate includes large gifts or foreign assets)
This article gives a breakdown of the forms you might come across, what they’re for, and when they are needed.
What comes before this
Confirmation forms: an overview
Form | Who needs to use it? | What is it for? |
C1 | All estates | Applying for Confirmation |
IHT400 | Estates that are not ‘excepted’ | Reporting details to HMRC |
IHT400 schedules | Estates using the IHT400 | Providing extra specific detail |
C5 | ‘Excepted’ estates where the person died on or before 31 December 2021 | Declaration that the IHT400 is not needed |
Initial writ | Estates with no Will | Getting appointed as Executor |
Bond of Caution forms | Estates with no Will and valued over £36,000 | Getting a specialist insurance policy |
C1 Application for Confirmation: the form everyone needs
The C1 form is the core form used in every application for Confirmation. It lists the assets of the estate and includes your request for the court to appoint you as Executor.
If the estate is worth less than £36,000, the Sheriff Court will help with this free of charge.
Extra forms if there’s no Will
If the person didn’t leave a Will, you’ll need to go through a few extra steps before applying for Confirmation.
Initial writ - apply to be the Executor
Before applying for Confirmation, you’ll need to be formally appointed as Executor. This is officially called ‘Executor-dative’ when there’s no Will. To do this, you need to petition the Sheriff Court using a document called an ‘initial writ’.
Technically not a ‘form’, this type of document needs to be specially written for the situation you are in.
Bond of Caution forms
Most estates without a Will need a Bond of Caution (pronounced ‘KAY-shun’). This is an insurance policy that protects against unknown beneficiaries coming forward later. In a lot of cases, this is mandatory. Several insurance forms are needed.
Help with both of these processes is included with our No Will Service.
Forms used to report the estate to HMRC
Some estates need to report extra detail to HMRC. This is done using a form called the IHT400.
You might need to report the estate to HMRC using the IHT400 form even if there’s no tax to pay.
Find out if you need to use the IHT400 form
Most people don’t have to report the estate to HMRC before they apply for Confirmation. That’s because most estates qualify as an ‘excepted estate’.
Which route you take depends on when the person died and whether the estate is ‘excepted’.
What counts as an excepted estate?
An estate counts as ‘excepted’ if NONE of the following apply:
The estate needs to pay Inheritance Tax.
You’re claiming the residence allowance against the value of a property.
You’re claiming a tax allowance from a late spouse or civil partner, but the full amount isn’t available (for example, if part of their estate went to someone other than their spouse or charity).
The deceased person signed over their house to someone but continued to live there rent-free (called a ‘gift with reservation’).
The estate includes foreign assets over £100k, some kinds of trusts, or other complex arrangements.
The estate is passing to a spouse or charity and is worth over £3 million.
Excepted estates
If the person died on or after 1 January 2022, you don’t need to complete any IHT forms if the estate qualifies as ‘excepted’.
If they died on or before 31 December 2021, and the estate is excepted, you need to send a C5 form to the court alongside the C1 form.
Non-excepted estates
You need to send a full Inheritance Tax return (called the IHT400) if the estate doesn’t qualify as excepted.
For non-tax paying estates that need to use the IHT400, we can help with our Tax Forms Service.
Our tax forms service
For non-tax paying estates that need to use the IHT400, we can help with our Tax Forms Service.
Find out more about Inheritance Tax and the IHT400 form
Supporting forms if you're using the IHT400
The IHT400 also has supporting schedules, which cover specific parts of the estate. If you need to submit an IHT400, you’ll need to include the relevant schedules for the estate you’re dealing with, such as:
IHT402 – to claim unused tax-free allowance from a late spouse or civil partner
IHT403 – to report gifts made before death
IHT404 – for jointly owned assets
IHT405 – for houses or land
IHT406 – for bank and savings accounts
IHT435 – to claim the residence allowance