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.

Documents

Complete your IHT205 online

Return of estate information (IHT205 (2011))

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

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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 IHT205 forms 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
  • account has been seen by all the legal personal representatives and they all agree to be bound by the declaration
  • 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.’

Use form IHT205 as part of the probate process if the deceased’s estate is an ‘excepted estate’ and the person that dies was a permanent resident of England, Wales or Northern Ireland.

An ‘excepted estate’ is an estate that does not pay Inheritance Tax and meets other conditions.

When you access the online service, you’ll be asked some questions to check if you can complete the IHT205 form online.

If you cannot use the online service, you may be able to use the IHT205 paper form instead.

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

How to open and save a copy of the form

This form is interactive (one that you complete on screen) and you must use Adobe Reader to complete it. You can download the latest version of Adobe Reader for free.

To download or open the form in Adobe Reader:

  1. Review the settings in your browser – make sure Adobe Reader is the default program to open PDF documents.

  2. If you’re using Windows right click on the form link and select ‘save target as’ or ‘save link as’, if you’re using Mac, right click on the form link and select ‘save linked file as’.

  3. Save the form – the recommended place is in the documents folder.

  4. Open the form using Adobe Reader.

For more help contact the online services helpdesks.

Published 4 April 2014
Last updated 23 December 2020 + show all updates
  1. Information about how to download the latest version of Adobe Reader added to the page.

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

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

  4. Updated to include COVID-19 provisions.

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

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

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

  8. 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.

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

  10. First published.