The estate is valued at £420,000. The deceased has the benefit of both the nil-rate band (£325,000) and the residential nil-rate band (£175,000) but no transferable bands (or other exemptions). Is it mandatory, in such a case, to submit IHT400 plus any relevant schedules to HMRC before submitting a probate application. Or, given that the estate value is covered by the bands referred to above, is the estate an “excepted estate” which would allow a probate application to be submitted without prior reference to HMRC? If there is no need to refer to HMRC how is the explanation of the availability of the two nil-rate bands put to the probate office on a digital application. Is it done by using the “other information” box?