Form

Report an excepted estate for Inheritance Tax

Use the online service or print and post form (IHT205) if the person died on or after 6 April 2011, and on or before 31 December 2021, and the estate is unlikely to pay Inheritance Tax.

Documents

Report online (sign in using Government Gateway)

Report using the print and post form

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.

Read the accessibility statement for HMRC forms.

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

You can read Inheritance Tax forms and notes for deaths before 6 April 2011.

If you’re an agent, you must complete the print and post form.

Report using the online service

After 31 December 2022, you will no longer be able to use the online service. You need to complete your online estate report before this date.

You can use the online service as part of the probate process if the:

  • person died on or before 31 December 2021
  • deceased’s estate is an ‘excepted estate’ (an estate that does not pay Inheritance Tax and meets other conditions)
  • person who died was a permanent resident of England or Wales

You need to complete your probate application by 31 March 2023 if you have the used online service. If you do not, you will:

  • not be able to use your Inheritance Tax Identifier for your probate application
  • need to complete the print and post form

When you access the online service, you’ll be asked some questions to check if you can complete the IHT205 online. If you cannot use the online service, you can use the print and post form.

You can use the IHT206 notes to help you make a report using the online service. The online questions are in a different order from the print and post form.

Report using the print and post form

You can complete the print and post form as part of the probate process if the:

  • deceased’s estate is an ‘excepted estate’ (an estate that does not pay Inheritance Tax and meets other conditions)
  • person that died was a permanent resident of England, Wales or Northern Ireland

Use the IHT206 notes to get help in filling the form in and find out where to send it.

How to complete the form

Before you start

Make sure your browser is up to date.

You’ll need to fill in the form fully before you can print it. You cannot save a partly completed form so we suggest you gather all your information together before you begin to fill it in.

If the form does not open, then contact the online services helpdesks for more help.

Complete the print and post form

You need to:

  1. Download and save the form on your computer.

  2. Open it using the the latest free version of Adobe Reader.

  3. Complete it on-screen.

It may not work it you try to open it in your internet browser. If the form does not open, contact the Online services helpdesks for more help.

Published 4 April 2014
Last updated 1 December 2022 + show all updates
  1. After 31 December 2022, you will no longer be able to use IHT205 online. You need to complete your online estate report before this date. You need to complete your probate application by 31 March 2023 if you have used online service. The IHT206 notes have also been updated with references to designated recognised stock exchanges, to bring them in line with current legislation.

  2. The reporting regulations for non-taxpaying estates and the excepted estates qualifying criteria for deaths on or after 1 January 2022 have been amended.

  3. The Welsh language PDF version of the form can now be completed onscreen.

  4. Information about how to download the latest version of Adobe Reader added to the page.

  5. Updated versions of the 'Notes to help you fill in form IHT205(2011)' have been added.

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

  7. Updated to include COVID-19 provisions.

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

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

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

  11. 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.

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

  13. First published.