Excepted estates and correct forms?

Tosca435

I have been told to fill in IHT400 to value Mums estate, surely tho as she leaves it all to Dad this is an excepted estate and IHT205 (simpler) is the correct form? Her estate is just over the IHT single allowance 

naedanger

Is the value of the estate over £1 million?

xylophone

Is the value of the estate over £1 million?

OP says

Her estate is just over the IHT single allowance 

OP, have you looked at Form 205 on line just to check whether there is any reason that IHT 400 may be required?

https://www.gov.uk/government/publications/inheritance-tax-return-of-estate-information-iht205-2011

Keep_pedalling

Who told you this? for an exempted estate just over £325k IHT205 should suffice unless there it are complications. Start with IHT205, the answers to some of the questions contained in it will tell you if IHT 400 is needed.