IHT205 was the short Inheritance Tax return used to report an excepted estate, one with no Inheritance Tax to pay, when applying for probate in England, Wales or Northern Ireland. It now applies only to deaths from 6 April 2011 to 31 December 2021 and is a paper form sent with the probate application, not to HMRC. For deaths on or after 1 January 2022 there is no IHT205: the executor reports the estate values on the probate application itself.
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What was form IHT205 used for?
IHT205, titled “Return of estate information”, let personal representatives show that an estate was an excepted estate, so they did not have to complete the full Inheritance Tax account on form IHT400. HMRC’s notes to the form describe it as the return most estates would use where a grant of representation is needed but there is no tax to pay. It covered people who were domiciled in the UK and permanently resident in England, Wales or Northern Ireland. Scotland follows its own confirmation process through the Scottish Courts and Tribunals Service.
This page deals with the form itself. For the wider rules on which estates qualify, see our guide to excepted estates.
Which deaths does IHT205 still cover?
The current version, IHT205 (2011), applies where the person died on or after 6 April 2011 and on or before 31 December 2021. A separate older version exists for deaths on or before 5 April 2011. So if someone died within that window and nobody has applied for probate yet, IHT205 is still the correct form today.
For deaths on or after 1 January 2022 the rules changed. The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2021, SI 2021/1167, came into force on 1 January 2022 and apply to deaths on or after that day.
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What replaced IHT205 from 1 January 2022?
No separate form replaced it. HMRC’s manual says that for these deaths the information goes on the probate forms instead (HMRC names form PA1P for England and Wales and the NIPF forms for Northern Ireland), and in Scotland on the confirmation form C1. The executor declares that the estate is an excepted estate and gives three values: the gross value, the net value and the net qualifying value. The net qualifying value is what is left after deducting gifts to a spouse, civil partner or charity.
The same reform raised several of the excepted estate limits:
- lifetime gifts counted in the test rose from £150,000 to £250,000
- chargeable trust property rose from £150,000 to £250,000
- exempt estates (mainly passing to a spouse, civil partner or charity) rose from £1 million to £3 million gross, with total trust property limited to £1 million
HMRC said the aim was to cut reporting for more than 90% of non taxpaying estates that need probate or confirmation. If an estate is not excepted, the executor must send a full account on IHT400 within 12 months of the death and before applying for probate. See completing the IHT400.
Can I still file IHT205 online?
No. The online version could not be used after 31 December 2022. Estate reports started online had to be completed before then, and the linked probate applications made by 31 March 2023. For a death between 6 April 2011 and 31 December 2021 you now download and complete a paper IHT205.
Who could use IHT205, and when did you have to stop?
HMRC’s notes (IHT206) set the main conditions. The person must have been domiciled in the UK, and the gross value of the estate had to fall within the excepted estate limit of £325,000, or £650,000 where you claimed the unused nil rate band of a spouse or civil partner who died first on form IHT217. Alternatively, the gross value could be up to £1 million where all or part of the estate passed to a spouse, civil partner or qualifying charity. Read more about the nil rate band.
The notes tell you to stop and use IHT400 instead if, for example:
- gifts and other specified transfers in the seven years before death came to more than £150,000
- the person could benefit from more than one trust, or a single trust held more than £150,000
- assets outside the UK were worth more than £100,000 gross
What goes in each part of the form?
The form opens with details of the person who died. It then asks a series of yes or no questions about gifts, gifts with reservation of benefit, trusts, foreign assets, insurance premiums and pensions. HMRC’s manual explains that a “yes” to certain questions means the estate is not excepted and you complete IHT400 instead. The later sections list assets that pass without a grant, assets that need a grant and the debts against each, giving the gross value and net value, then deduct exemptions to reach the net qualifying value. You attach IHT217 if you are claiming a transferred nil rate band. HMRC’s notes confirm you do not need the IHT421 probate summary with IHT205.
Common mistakes include using IHT205 for a death on or after 1 January 2022, sending it to HMRC instead of the probate service, leaving out lifetime gifts above the £3,000 annual exemption, and forgetting jointly held assets that pass without a grant.
Where do I send IHT205 and what happens next?
IHT205 goes with the probate application, not to HMRC. For England and Wales it goes to HMCTS Probate, PO Box 12625, Harlow, CM20 9QE. For Northern Ireland it goes to The Probate Office, Royal Courts of Justice, Chichester Street, Belfast, BT1 3JF. If you apply for probate online you receive a 16 digit reference number to include with the paper IHT205; if you apply by post, send the IHT205 with the probate form. There is no separate deadline: it travels with the probate application. If the estate is excepted and you do not need probate, you do not complete it at all.
The probate service passes the information to HMRC. Under the IHT205 rules HMRC had 35 calendar days after the grant to write about the estate; if it did not, no Inheritance Tax was payable, unless something had been left off the form. For deaths from 1 January 2022 that period became 60 days, and the courts now have one month rather than one week to send the information to HMRC. For what a later review looks like, see HMRC checks on IHT accounts.
| Key fact | IHT205 |
|---|---|
| Form code | IHT205 (2011), return of estate information |
| Who used it | Personal representatives of UK domiciled excepted estates in England, Wales or Northern Ireland |
| Deaths covered | 6 April 2011 to 31 December 2021 |
| How to file now | Paper only, sent with the probate application to the probate service |
| Deadline | No separate deadline; it goes with the probate application |
| HMRC review window | 35 days after the grant (60 days for deaths from 1 January 2022) |
| Replaced by | Values reported on the probate or confirmation application for deaths from 1 January 2022 |
How does this work in practice?
Illustration only. Joan died in Bristol in October 2021. She owned a flat worth £210,000, savings of £40,000 and had made no large gifts. Her gross estate of £250,000 is below £325,000, so her son completes a paper IHT205, applies for probate online and posts the IHT205 to HMCTS Probate quoting his 16 digit reference. Her brother Peter died in March 2023 with a similar £260,000 estate. His executor does not use IHT205: she gives the gross, net and net qualifying values on the probate application and applies straight away.
Frequently asked questions
Do I need IHT205 if the person died in 2022 or later?
No. For deaths on or after 1 January 2022 you report the estimated values on the probate application if the estate is excepted, or send IHT400 if it is not.
Is IHT205 the same as IHT207?
No. IHT207 was used for deaths before 1 January 2022 where the person was domiciled abroad. HMRC’s manual says it is still used for deaths on or after 6 April 2025 where the person was not a long term UK resident.
Does an excepted estate pay any Inheritance Tax?
No. Excepted estates have no tax to pay. Tax is normally charged at 40% on the part of an estate above the £325,000 threshold, but nothing is due if the estate is below it or everything above it passes to a spouse, civil partner or charity.
What if the estate does not need probate?
gov.uk says you do not need to complete IHT205 for an excepted estate where probate is not needed, and the same applies to reporting values for deaths from 1 January 2022.
If HMRC opens a check into your return, tax investigation insurance pays your accountant’s fees. Solar Protect cover pays up to £100,000 with no excess; it never pays tax, interest or penalties. Read how our cover works or get a quote.
Sources
- GOV.UK: Report an excepted estate for inheritance tax for deaths from 6 april
- legislation.gov.uk: SI 2021/1167
- GOV.UK: manual page IHTM06031
- GOV.UK: manual page IHTM05021
- GOV.UK: manual page IHTM05024
- GOV.UK: Inheritance tax reduced reporting requirements
- GOV.UK: Iht206 notes to help you fill in form iht205 2011
- GOV.UK: Reporting inheritance tax for excepted estates
- GOV.UK: Check type of estate
- GOV.UK: Before you apply
Reviewed by Christine Anderson, Broker, Solar Protect. Last reviewed 6 November 2026. Part of Accountapedia, the Solar Protect guide to UK tax and accounting. This page is general information, not personalised advice.