How do I know which category applies?

Total the gross estate, identify exempt gifts to spouse or charity, and check for gifts in the last 7 years and trust interests. Our free checker asks these questions in order.

What if I get it wrong?

HMRC can require a full account later and charge interest and penalties on undeclared tax. Where the position is borderline, take advice.

Does an excepted estate still need a grant?

Often yes. Being excepted is a tax classification and says nothing about whether asset holders will release funds without a grant.

Excepted estates and when you can skip IHT400

An excepted estate is one where no Inheritance Tax is due and the estate is simple enough that HMRC does not need a full account. You declare the figures inside the probate application itself and no IHT400 is filed — which typically removes months from the timeline.

Jurisdiction: England & Wales. Last reviewed 13 August 2026.

The broad conditions

The estate is below the nil-rate band of £325,000, or
Everything above it passes to a spouse, civil partner or charity within the exempt limits, or
The deceased was not domiciled in the UK and held only limited UK assets
Plus: no significant lifetime gifts to bring back in, no trust interests beyond narrow limits, and only modest foreign assets

Exempt is not the same as excepted

An estate can be exempt from tax because everything goes to a spouse, and still fail the excepted test — for example because of a trust interest or large gifts. Check the conditions, not just the tax outcome.

Why it matters so much

	Excepted estate	Full account required
What you file	Figures inside the probate application	IHT400 plus schedules to HMRC
Extra wait before the registry acts	None	Until HMRC issues its code
Typical added time	—	Several weeks to several months
Suitable for self-help	Usually yes	Often, but take advice if tax is payable

Transferring an unused allowance

Where a spouse or civil partner died first without using their allowance, the unused proportion can be claimed, potentially doubling the available nil-rate band. Claiming a transfer is one of the situations where the excepted route may still apply, but you must be able to evidence the first death.

Excepted estates guidance — GOV.UK

Frequently asked questions

How do I know which category applies?: Total the gross estate, identify exempt gifts to spouse or charity, and check for gifts in the last 7 years and trust interests. Our free checker asks these questions in order.
What if I get it wrong?: HMRC can require a full account later and charge interest and penalties on undeclared tax. Where the position is borderline, take advice.
Does an excepted estate still need a grant?: Often yes. Being excepted is a tax classification and says nothing about whether asset holders will release funds without a grant.

Dealing with a straightforward estate yourself?

Our free probate checker helps you work out whether this estate appears suitable for a self-help route. It asks about jurisdiction, disputes and complexity, takes a few minutes, and needs no account.

Check if I can do probate myself See how it works

£349 one-off service fee if you go ahead. Court fee and any Inheritance Tax are paid separately.

Sources

Continue your probate journey

Apply For Probate Online is an independent self-help service and is not part of HM Courts & Tribunals Service or GOV.UK.

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