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Return of Estate Information

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The Return of Estate Information form is 3 pages long and contains:

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  • 30 check-boxes
  • 19 other fields

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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.
C5(2006)
www.hmrc.gov.uk/inheritancetax Helpline 0300 123 1072
HMRC 09/14
dd mmm yyyy
6- Did the deceased pay any premiums on any life insurance policies that were not for
No Yes
their own benefit or did not pay out to the estate and did they buy an annuity at any time?
Ignore any policies paid out to a surviving spouse or civil partner.
If you answered 'Yes', stop filling in this form. You will need to fill in form IHT400 instead.
7. Did the deceased have any kind of pension arrangement other than the State Pension?
If you answered 'Yes', go to question 8. If you answered ‘No’ go to question 9
8- Did the deceased:
• receive benefits from an alternatively secured pension fund as the original
scheme member?
• receive benefits from a dependant’s pension from an alternatively secured or unsecured
pension fund?
• change or dispose of their pension benefits in the two years before they died?
Ignore any pensions paid to a surviving spouse or civil partner.
If you answered 'Yes' to any part of this question, stop filling in this form. You will need to fill in
form IHT400 instead.
Only answer question 9 if you are deducting spouse or civil partner or charity exemption
against the estate.
N/A
No Yes
9- Has the legitim fund been either claimed or discharged in full following the death?
If the total value of the legitim fund not already claimed or discharged following the death, when added to the remaining
chargeable estate, exceeds the excepted estate limit, stop filling in this form. You will need to fill in form IHT400 instead.
You should calculate the legitim on the basis that any not already discharged will be claimed in full-
Show this figure and the amount claimed in box 9 and adopt it when calculating the exemption in
box D on page 3-
Value of undischarged legal rights
£
9
10- If you answered ‘Yes’ to either question 2 or question 4 use the space below to give details of the gifts or
the trust, or for your calculation of legal rights to answer question 9. You may also include here any other
information you consider relevant.
www.hmrc.gov.uk/inheritancetax Helpline 0300 213 1072 2
-
-
11- Summary of estate
You must make full enquiries so that you can show that the figures that you give in this form are right. If you cannot
find out the value for an item, you may include your best estimate.
11.1
Assets Confirmed to (figure from box 11 on C1)
11.2 Payments under a pension (not included for Confirmation)
11.3 Share of jointly held UK assets passing automatically to the survivor(s)
11.4 Gifts and other lifetime transfers
11.5 Assets held in trust for the benefit of the deceased
11.6 Nominated assets not included for Confirmation
11.7 Assets outside the UK including the deceased's share of jointly owned assets
Gross estate for Inheritance Tax (add together boxes 11-1 to 11-7)
Total liabilities
Net estate for Inheritance Tax (A minus B)
11.1
£
11.2
£
11.3
£
11.4
£
11.5
£
11.6
£
11.7
£
A
£
B
£
C
£
12- Exemptions (you should read booklet C3(2006) before filling in this section)
In the box D below, deduct any exemption for assets passing on death to:
• the husband, wife or civil partner of the person who has died, and/or
• a qualifying charity or for national purposes.
Do not deduct agricultural or business relief here.
You must calculate the exemption on the basis that any undischarged legal
rights will be claimed in full. If you are deducting charity exemption enter the full
name of the charity/charities, the country of establishment and the charity’s reference
if available. Where exemptions are deducted for particular assets, list those assets and
show the amount deducted.
D
£
Net qualifying value of the estate (C minus D)
E
£
Carry the values from boxes A, C and E to boxes 21, 22 and 23 on page 5 of form C1.
If the value in box E is above the excepted estate limit, you must fill in form IHT400 unless you are claiming a transfer of
unused nil rate band
If you are claiming a transfer of unused nil rate band, you must attach a completed form IHT217 to this form
If you find something has been left out, or if any of the figures you have given in this form change later on, you
only need to tell us if, taking all the omissions and changes into account, the value at box E is more than the
Inheritance Tax nil rate band (or two times the nil rate band where form IHT217 has been submitted).
You must then fill in form C4(S) Corrective Inventory and Account, which must be signed by all of the executors and
send it to HMRC Trusts and Estates. You will also need to pay any tax that is due.
The issue of Confirmation does not mean that there is no Inheritance Tax due on this estate.
Declaration
If you give false information, or the estate fails to qualify as an excepted estate and you do not tell HMRC within
6 months of the failure coming to your notice, you may have to pay financial penalties or face prosecution-
I declare to the best of my knowledge and belief that the information I have given on this form is correct
and complete-
Signature Date
www.hmrc.gov.uk/inheritancetax Helpline 0300 123 1072 3
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Completed 14 August 2019

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