Inaccuracy penalty
Up to 30%
of the potential lost revenue where an error is careless, and up to 100% if deliberate and concealed. Inheritance tax is in scope.
HMRC factsheet CC/FS7A91%
of STEP practitioners surveyed expected demand for digital-asset advice to increase.
45%
said they did not feel prepared to advise on digital assets.
DoD
HMRC expects cryptoassets to be valued at the date of death for inheritance tax (CRYPTO25000).
Sources: STEP, Digital Assets: A Call to Action (2021) · HMRC Cryptoassets Manual CRYPTO25000
Fig 00What a missed wallet costs
One wallet found after the IHT400 is filed can reopen the account. HMRC can look back for years.
Window to penalise
3 years
after HMRC notifies the final IHT liability, HMRC can still seek a penalty for an incorrect account.
HMRC manual IHTM36108Who is liable
The PRs
Personal representatives are liable for the inheritance tax on the estate, so a missed asset lands on the executor's desk, and on yours.
IHTA 1984 s.200HMRC does not charge an inaccuracy penalty where you took reasonable care. A sourced, block-by-block schedule on the file is how you show it.
Get my free pilot scheduleGeneral information from the sources linked, not legal or tax advice. Penalty ranges depend on behaviour and disclosure.
Fig 01What's in the report
A schedule you can put on the file, with the working shown.
Holdings at the date of death
Every native coin and token balance at the block nearest 12:00 UTC on the date of death, with the exact amount, unit price and value in USD and GBP.
Asset · chainBasisValue
ETH · EthereumHISTORICAL: block nearest 12:00 UTCUSD + GBP
USDC · BaseHISTORICAL: block nearest 12:00 UTCUSD + GBP
XYZ · PolygonNo sourced priceUNKNOWN
Illustrative row structure. See the sample PDF for a real address.
A named source on every price
DefiLlama historical prices with their timestamps, cross-checked against CoinGecko. GBP is converted at the ECB reference rate.
Unclaimed value, flagged
Lido withdrawals, bridge withdrawals, Uniswap v3 fees and legacy DEX balances, each with claim steps. These are kept out of the DoD total.
Current position
What the addresses hold today, for information only. Any difference from the DoD schedule shows activity after death.
Executor checklist
Secure and don't move assets, locate access, write to exchanges, and re-check before distribution.
Methodology and limitations
Set out in writing, including what was not checked.
Fig 02Why you can rely on it
No testimonials. Just working you can check.
We are new, so we don't ask you to trust us. Every figure can be re-derived by you, your accountant or HMRC from public data.
Block numbers, not screenshots
Each balance is read at the block nearest 12:00 UTC on the date of death, per chain.
block nearest 2025-06-01 12:00 UTC
Named price sources
DefiLlama historical prices, cross-checked against CoinGecko. GBP at the ECB reference rate.
coins.llama.fi · ts 2026-10-31 16:57 UTC
HMRC method
Follows HMRC's Cryptoassets Manual on valuing cryptoassets at the date of death for IHT.
HMRC CRYPTO25000
Limits in writing
No sourced price means UNKNOWN, left out of the total. Never estimated or interpolated.
DIXT · UNKNOWN · excluded
Fig 03How it works
3 fields. Your schedule within 2 business days.
Send the public addresses
Plus the date of death. Addresses only: no keys, no seed phrases, no devices, no documents.
We read the chain at the date of death
Balances at the block nearest 12:00 UTC on each chain, then priced from named historical sources (DefiLlama, cross-checked against CoinGecko) with the ECB USD/GBP rate.
You file the schedule
A PDF for your IHT400 or Form 706 working papers: values in GBP and USD, a source on every line, unclaimed items, limitations and an executor checklist.
Fig 04What we check
Seven chains, read at the block. And a clear line where coverage stops.
- Native ETH
- ERC-20 (canonical + discovered)
- Lido withdrawal requests
- Uniswap v3 uncollected fees
- Legacy DEX balances
Every balance is read at the block nearest 12:00 UTC on the date of death. Where a chain's RPC has no archive state, the line is labelled CURRENT, not passed off as historical.
Paste a public address. It is checked in your browser and never sent anywhere.
Waiting for an address.
Not covered, and the report says so
- Exchange accounts (the checklist covers requesting statements)
- NFTs
- Most DeFi lending and LP positions
- Addresses nobody has identified
Fig 05Pricing
Start with a free pilot on a live matter.
Early pricing · USD · GBP invoicing available
For context · published market prices, checked 31 Oct 2026
GhostYield Estate · DoD schedule
$0 → $149
free pilot, then $149 per estate. Within 2 business days.
Different products with different scope: BlockScout maps an address's on-chain footprint; Syndr produces a signed valuation report. Prices as published on their sites; we have no affiliation.
Pilot
Free pilot report
$0one live matter
- One estate, up to 3 addresses
- Full PDF schedule
- For firms evaluating the service
Standard
Estate report
$149per estate
- Up to 5 addresses
- EVM chains and Bitcoin
- Date-of-death values in GBP and USD
Complex
Complex estate
$449per estate
- Up to 25 addresses
- Unclaimed-item review
- One re-run before distribution
Firm
Practice plan
$399per month
- For firms with regular crypto matters
- Your firm's branding on reports
- Priority turnaround
Fixed fees, quoted before work starts. No subscription needed for a single estate.
Fig 06Questions
The questions solicitors ask before they instruct.
Fig 07Free resource
Not ready for a pilot? Take the crypto-in-estates checklist.
A practical checklist for personal representatives: identify, secure, value at the date of death, and re-check before distribution. Yours to keep and share with clients.
Instant download. Your email is never shared or sold.
GhostYield Estate · free resource
Crypto in estates: a practical checklist
- 1.Identify
- 2.Secure
- 3.Value at the date of death
- 4.Report
- 5.Administer
PDF · 137 KB
Free pilot report
Run it on a live matter. Free.
- If we find nothing, you've confirmed a clean schedule, with the working on file.
- If we find something, you found it before HMRC did.
- If it wouldn't stand on your file, you've lost nothing.
3 fields. We reply by email to arrange the public addresses and the date of death, then deliver the schedule within 2 business days.