Collection
Report an excepted estate for Inheritance Tax for deaths on or before 31 December 2021 (IHT205)
Use the 'return of estate information' (form IHT205) for the year in which the person died, on or before 31 December 2021, if the estate is not likely to pay Inheritance Tax.
Complete and send the IHT205 form if the person died on or before 31 December 2021 and the estate is unlikely to pay Inheritance Tax.
If the person died on or after 1 January 2022, you’ll need to check if you need to send full details of the estate.
Return of estate information (IHT205) forms
Updates to this page
Published 27 April 2026