NIPF7 Estate Summary Form: Northern Ireland's Replacement for IHT205

If someone tells you to complete HMRC form IHT205 as part of a Northern Ireland probate application, stop. That form was retired for deaths occurring on or after 1 January 2022. Submitting it now will cause your application to stall.

The form that replaced IHT205 for most Northern Ireland estates is the NIPF7 Estate Summary Form. Understanding when you use NIPF7, when you use IHT400 instead, and how to complete the NIPF7 correctly is one of the most important practical tasks in a Northern Ireland probate application — and one of the most misunderstood.

What Changed on 1 January 2022

Before this date, executors of "excepted estates" — estates that fell below the inheritance tax threshold and didn't require a full tax account — completed HMRC form IHT205 and sent it to HMRC separately from their probate application. After the date, HMRC eliminated this requirement for excepted estates in Northern Ireland. Instead, the estate summary data is captured on the NIPF7, which is submitted to NICTS (the Northern Ireland Courts and Tribunals Service) as part of the probate application.

NICTS then transmits the relevant data directly to HMRC behind the scenes. You do not need to separately contact HMRC or file anything with them if your estate qualifies as excepted. The NIPF7 handles this automatically.

This is a significant administrative simplification, but because it is a relatively recent change, there is still considerable confusion about it online. Many general UK guides still reference IHT205. Many MoneySavingExpert forum posts from executors in England offer the same outdated advice. For Northern Ireland, the rule is clear: NIPF7 for excepted estates, IHT400 for taxable estates, for all deaths from 1 January 2022 onwards.

What Is an Excepted Estate?

An estate is "excepted" — meaning it does not require a full inheritance tax account — when it falls within certain conditions. The most common are:

• The total value of the estate is below the inheritance tax nil-rate band (currently £325,000), and the deceased made no significant lifetime gifts in the seven years before death
• The estate passes entirely to a surviving spouse or civil partner, in which case the full spousal exemption applies regardless of value
• The estate exceeds the nil-rate band but passes entirely to a surviving spouse or civil partner, and unused nil-rate band from a deceased spouse is being transferred (the "transferable nil-rate band")

If any of these conditions apply and the estate does not involve complex trusts, significant assets held abroad, or gifts above a certain threshold in the seven years before death, you will almost certainly be completing NIPF7 rather than IHT400.

When You Must Use IHT400 Instead

IHT400 is the full inheritance tax account and is required when:

• The estate is above the available nil-rate bands and inheritance tax is actually due
• The estate involves complex discretionary trusts or life interest trusts
• The deceased made significant chargeable lifetime transfers (gifts to trusts, etc.) in the seven years before death
• The estate is above £3 million in value, regardless of who it passes to
• The deceased was domiciled outside the United Kingdom

If IHT400 applies, you must submit it directly to HMRC, arrange payment of the inheritance tax (or the first instalment of any instalment scheme), and receive HMRC's confirmation before the Probate Office will issue the grant. You cannot get a Grant of Probate in Northern Ireland for a taxable estate without first settling the tax position with HMRC.

How to Value the Estate for NIPF7

Before you can complete the NIPF7, you need a complete, accurate picture of the estate's assets and liabilities at the exact date of death. Valuations taken weeks or months later need to be backdated or professionally confirmed.

Bank and building society accounts: Contact each institution's bereavement team and request a date-of-death statement. They will provide the exact balance on the date the person died.

Property: For residential property held solely or as tenants in common, you will need a professional valuation — typically from a chartered surveyor or a reputable local estate agent providing a "date of death" figure. This should reflect the open market value, not what you might ideally like to achieve at sale.

Stocks and shares: The "probate value" of shares listed on a recognised exchange is calculated using the "quarter up" rule — the lower of the two prices quoted on that day, plus one quarter of the difference between the two prices. Your stockbroker or the share registrar can provide this calculation.

Personal chattels: Furniture, vehicles, jewellery, and other physical possessions should be valued at their second-hand or auction value, not their replacement cost. For most ordinary estates, executors make a reasonable estimate. For high-value items (art, jewellery, classic vehicles), a professional valuation is advisable.

Life insurance: Policies written in trust do not form part of the estate. Policies not written in trust do, at their surrender or payout value.

Debts: Mortgages, personal loans, credit cards, outstanding utility bills, and the estimated cost of the funeral are deducted from the gross estate to arrive at the net figure. Only include enforceable debts owed at the date of death.

Completing the NIPF7

The NIPF7 is available as a downloadable form from nidirect.gov.uk or as part of the online probate portal submission. The form is divided into sections covering:

Section A — Basic information: The deceased's name, address, date of death, and National Insurance number.

Section B — Assets: This is where you list each category of asset and its value. The form provides separate fields for bank accounts, property, investments, life insurance, vehicles, and other assets. Total each category carefully; arithmetic errors here cause requisitions.

Section C — Liabilities: Mortgages, funeral costs, and other debts. The form subtracts these from your gross figure to produce the net estate value.

Section D — Exemptions and reliefs: If assets pass to a surviving spouse or civil partner and are exempt from inheritance tax, record this here. The same applies for charitable legacies.

Section E — Declaration: The lead applicant signs to confirm the information is complete and accurate to the best of their knowledge.

The accuracy of the NIPF7 matters. If HMRC later audits the estate (which is more likely for estates close to the nil-rate band threshold), they will compare your declared figures against bank records, property registers, and share holdings. Undervaluation — even if unintentional — can result in interest charges and penalties.

Nil-Rate Band Considerations

Every individual in the UK has a nil-rate band of £325,000, meaning the first £325,000 of their estate is not subject to inheritance tax. In addition, a residential nil-rate band of up to £175,000 applies where a residential property passes to direct descendants (children, grandchildren). Combined, this can allow up to £500,000 to pass free of inheritance tax.

If the deceased's spouse or civil partner died before them and did not use their full nil-rate band, the unused proportion transfers to the surviving spouse's estate. This can effectively double the available nil-rate band to £650,000, or higher when the residential nil-rate band is also considered.

If the transferable nil-rate band applies to your estate, you note this on the NIPF7 and attach the relevant HMRC form (IHT402) confirming the transferred amount.

Getting Help

The NIPF7 is manageable for most executors with a straightforward estate. The difficulty arises when the estate is near the threshold — close to £325,000 — where the difference between an excepted estate and a taxable estate can depend on precise valuations.

The Northern Ireland Probate Process Guide includes a step-by-step walkthrough of the NIPF7, a pre-submission valuation checklist, and guidance on when to seek professional advice before the figures are submitted.

See more Northern Ireland guides →