Do I need to tell HMRC about an excepted estate?

Not separately. The summary values you give in the probate application are the report; HMRC receives them from HMCTS.

What is the net qualifying value?

The net estate less any amount passing to a spouse, civil partner or charity. It is the figure HMCTS uses to test the excepted estate conditions.

Tax · 6 min read

Excepted estates: when you don't need a full IHT account

Most estates are 'excepted', which means no full Inheritance Tax account is needed. You report a small set of figures on the probate application itself and move straight on.

Written and reviewed by Ramani Gill, Founder & CEO — Solicitor, TEP, BA, LLM. Last reviewed 2026-08-19.

The three categories

Category	Broad test
Low value	Gross estate below the nil-rate band of £325,000, including any transferred band
Exempt	Gross estate below £3m and everything above the nil-rate band passes to a spouse, civil partner or charity
Foreign domiciliary	The deceased was never UK domiciled and UK assets are limited

Where the estate qualifies, you give summary figures on the probate application — gross value, net value and net qualifying value — and no IHT400 is required.

What can knock an estate out of the rules

Gifts in the 7 years before death above the permitted limits
The deceased was a beneficiary of a trust beyond the allowed level
A gift with reservation of benefit
Significant foreign assets
A claim for Business or Agricultural Relief
A claim for the residence nil-rate band in some circumstances — check before assuming

Excepted does not mean unreported

You still have to value the estate properly. The difference is where the figures go, not how carefully you have to work them out.

Doing this yourself?

Our guided service walks an executor through valuations, the HMCTS forms and the estate accounts for a one-off £349.

Check if I can do probate myself

If you get it wrong

Reporting an estate as excepted when it is not usually leads to a stopped application and a request for a full IHT400, adding months. If you are near a boundary, check the condition line by line before submitting.

GOV.UK — Excepted estates

Common questions

Do I need to tell HMRC about an excepted estate?: Not separately. The summary values you give in the probate application are the report; HMRC receives them from HMCTS.
What is the net qualifying value?: The net estate less any amount passing to a spouse, civil partner or charity. It is the figure HMCTS uses to test the excepted estate conditions.

Not sure whether this estate is straightforward?

The free suitability checker asks about jurisdiction, disputes and complexity, and tells you in a few minutes whether a self-help route is sensible — or whether you should speak to a solicitor. No account needed.

Start the free checker