Form

Inheritance Tax: return of estate information (IHT205) for deaths on or after 6 April 2011

Use the online service or postal form and notes if the person died on or after 6 April 2011 and the estate is unlikely to pay Inheritance Tax. HMRC has changed the way it deals with Inheritance Tax returns due to measures put in place to stop the spread of coronavirus (COVID-19) - please see details further down the page.

Documents

Complete your IHT205 online

Return of estate information (IHT205 (2011))

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

IHT206 notes to help you fill in form IHT205 (2011)

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Changes due to coronavirus (COVID-19) measures

Due to measures put in place to stop the spread of coronavirus (COVID-19) HMRC has changed the way they deal with Inheritance Tax returns.

Until further notice, HMRC will accept forms IHT205 that are not physically signed from professional agents, if:

  • the names and personal details of the legal personal representatives are shown on the declaration page
  • the account has been seen by all the legal personal representatives and they all agree to be bound by the declaration
  • the agent includes the following statement:

‘As the agent acting on their behalf, I confirm that all the people whose names appear on the declaration page of this Inheritance Tax Return have both seen the Inheritance Tax Return and agreed to be bound by the declaration on page 8 of the form IHT205.’

There are separate Inheritance Tax forms and notes for deaths before 6 April 2011.

Check if you can use the online service as part of the probate process if the deceased’s estate is an ‘excepted estate’ and the person that died was a permanent resident of England, Wales or Northern Ireland. An ‘excepted estate’ is usually an estate that does not pay Inheritance Tax. If you cannot use the service, use the form IHT205.

Get the right software if you choose to use the form

The form is interactive (one that you fill in on screen) and you must use Adobe Reader to complete it. Downloading Adobe Reader is free. Download the latest version of Adobe Reader.

Published 4 April 2014
Last updated 19 August 2020 + show all updates
  1. Updated versions of the 'Notes to help you fill in form IHT205(2011)' have been added.

  2. Forms and information for years prior to 6 April 2011 now removed

  3. Updated to include COVID-19 provisions.

  4. The English and Welsh versions of IHT206 notes to help you fill in form IHT205 (2011) have been updated.

  5. An online service is now available for estates that are unlikely to pay Inheritance Tax.

  6. New customers can now trial our online service for Inheritance Tax reporting.

  7. From November 2015 if you are already registered to use SA Online, you may be able to use our new Inheritance Tax Online Service instead of filling in form IHT205.

  8. Updated forms IHT205 (2011) and IHT 206 (2011) have been added to the page.

  9. First published.