Excepted Estates TNRB

I am dealing with an estate for which completion of IHT205 is no longer required. The deceased relies upon the pre-deceasing spouse’s nil rate band.

The online application system has not asked me to file any evidence about the pre-deceased spouse.

Do I have to complete IHT217 and send it to the registry with the original will ?

Or do I only need to provide supporting evidence of the pre-deceasing spouse i.e. Marriage certificate, death certificate of pre-deceasing spouse and evidence that the pre-deceasing spouse did not utilise their nil rate band ?

Will the probate registry request the information instead? - I suppose if it file it with the original will it may speed things up.

Any experiences of this situation from others would be helpful

Thanks in advance

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If death was after 1st Jan 2022, then this is an excepted estate, and the following applies:

The IHT205 is no longer submitted and the information required by HMRC is significantly reduced for those who are UK domiciled.
PRs simply provide the following details on the application for a grant of representation in relation to the deceased’s estate:
(1) the gross value of the estate for IHT (as defined by reg 4(6));

(2) the net value of the estate (after deduction of liabilities) for IHT; and

(3) the net qualifying value (net estate less exemptions) of the estate.
The PRs must also state whether any transferred IHT nil rate band is being claimed.
A declaration that the estate is an excepted estate is required. This appears automatically in the legal statement at the end of the on-line application, where justified by the figures.

You therefore do not need IHT217

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