General procedural matters: requirement to deliver information
Where an estate qualifies as an excepted estate (IHTM06011), the personal representatives must deliver certain information about the estate to the Probate Services/ Sheriff Clerk when they apply for Probate/ Confirmation. The Probate Registry/Sheriff Court send this information to us.
In England and Wales and Northern Ireland, the information must be provided on form IHT205, or IHT207 where the deceased was domiciled abroad. In Scotland, the equivalent forms are the C5, C5(OUK) and for small estates (IHTM05022) the C5(SE).
Where the personal representatives claim transferable nil rate band (TNRB), they must provide certain information to support their claim. The information required is set out in form IHT217, which must be delivered with form IHT205 or C5. The Probate Registry/Sheriff Clerk send form IHT217 to us with form IHT205/C5.