Return of estate information
Fill in this version of this form only when the person died on or after 1 September 2006. It should be used where the
person who has died ('the deceased') was domiciled in the United Kingdom (UK) at the date of death and the gross value
of the estate for Inheritance Tax (see box A on Page 3) is less than:
tick one box
• the excepted estate limit, or
• 2 times the excepted estate limit and form IHT217 is being submitted (for deaths on or
after 6 April 2010 only), or
• £1,000,000 and after deduction of liabilities and spouse or civil partner and/or charity exemption
only (taking account of no other relief) the estate is below the IHT nil rate band.
Please tick one box to show which one applies.
About the person who has died
Surname
1.1
First name(s)
1.2
Date of death
DD MM YYYY
1.3
/ /
You should read the notes about each question in booklet C3(2006) as you fill in this form.
Everyone must answer questions 2 to 10 until or unless directed to fill in form IHT400.
About the estate
No Yes
2. In the seven years before they died, did the deceased:
a. make any gifts or other transfers totalling more than £3,000 per year, other than normal
birthday, festive, wedding or civil partnership gifts, or
b. give up the right to benefit from any assets held in trust that were treated as part of their estate
for Inheritance Tax purposes?
If you answered 'Yes' to either question, give brief details in box 10 and include the chargeable value of the
gifts in box 11.4. But if this value is more than £150,000 or the assets do not qualify as 'specified
transfers' stop filling in this form. You will need to fill in form IHT400 instead.
3. Did the deceased make:
a. a gift, on or after 18 March 1986, where they continued to benefit from, or had some right to
benefit from, or use all or part of the asset, or
b. a gift, on or after 18 March 1986, where the person receiving the gift did not take full possession
of it, or
c. an election on form IHT500 that an Income Tax charge should not apply to:
– assets the deceased previously owned, but in which they retained a benefit, or
– the deceased's contribution to the purchase price of assets acquired by another person,
but in which the deceased retained a benefit?
If you answered 'Yes' to any part of this question, stop filling in this form. You will need to fill in
form IHT400 instead.
4. Did the deceased have the right to receive the benefit from any assets held in a trust that were
treated as part of their estate for Inheritance Tax purposes?
If you answered 'Yes' and:
• the deceased was entitled to benefit from a single trust, and
• the gross value of the assets in that trust treated as part of their estate was less than £150,000 at the date of
death, give brief details in box 10 and include the gross value of the trust assets in box 11.5. But if the value
was more than £150,000, or there was more than one trust, stop filling in this form. You will need to fill in
form IHT400 instead.
5. Did the deceased own or benefit from any assets outside the UK?
If you answered 'Yes' include the value of the overseas assets in box 11.7. But if the gross value of the
overseas assets is more than £100,000, stop filling in this form. You will need to fill in form IHT400 instead.
7002245 HMRC 09/14
C5(2006)
