Excepted estates
This chapter will detail which estates fall into the category
of ‘excepted estates
Low value estates
Exempt excepted estates
Foreign domiciliaries
Procedure in England, Wales and Northern Ireland
The Scottish variant
Essentially, the personal representatives of the deceased must deliver an
account of the assets and liabilities of the estate. This is actioned by com-
pleting an inheritance tax form IHT400 and submitting this to the Capital
Taxes Ofce. Any inheritance tax must then be paid by the personal rep-
resentatives by the required date. However, there are occasions when an
IHT400 will not be required. In these cases, an estate is described as an
excepted estate:
low value estates;
exempt excepted estates;
foreign domiciliaries.
Instead of completing form IHT400, the personal representatives le
a brief return of information about the estate as a whole. If any of the
above conditions are not satised, a form IHT400 must be delivered to
HMRC. Further details of how to do this are discussed in Chapter 12.

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