Guidance

Report an excepted estate for Inheritance Tax for deaths on or before 5 April 2002 (IHT205)

Complete the 'return of estate information' (form IHT205) for the year in which the person died, on or before 5 April 2002, if the estate is not likely to pay Inheritance Tax.

• From: HM Revenue & Customs
• Published: 27 April 2026

Applies to England, Northern Ireland and Wales

Use this form and notes if the:

• person died on or before 5 April 2002
• estate is unlikely to pay Inheritance Tax.

If you are reporting an excepted estate where the deceased’s permanent home is in Scotland, complete and send Inheritance Tax — return of estate information (C5 (2006)) to the appropriate sheriff clerk or commissary office.

How to complete the form

You need to:

1. Download and save the form on your computer.
2. Open it using the latest free version of Adobe Reader.
3. Complete it on-screen.

Return of estate information for deaths on or before 5 April 2002

PDF, 880 KB, 4 pages

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.

Completion notes for deaths on or before 5 April 2002

PDF, 331 KB, 7 pages

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.

The form may not work if you try to open it in your internet browser. If the form does not open, contact online services support for more help.

Where to send the form

If you’re in England and Wales

If you’re applying for the grant of representation in England and Wales:

• read the guidance from Money Helper about using a probate practitioner
• complete form PA1P or PA1A

Send the completed forms, IHT205(2011) and IHT217, and supporting documents to:

HMCTS Probate
PO Box 12625
Harlow
CM20 9QE

Do not send the forms to HMRC Trusts and Estates (unless you are claiming a transfer of unused nil rate band after the issue of the grant of representation).

If the documents are accepted by HM Courts and Tribunal Service Probate, they will send you the grant and send the completed forms IHT205(2011) and IHT217 to HMRC.

If you’re in Northern Ireland

If you’re applying for the grant of representation in Northern Ireland:

• read probate guidance at nidirect
• apply for probate

Send the completed forms IHT205(2011) and IHT217, and supporting documents to:

NICTS Probate
Royal Courts of Justice
Chichester Street
Belfast
BT1 3JF

Do not send the forms to HMRC (unless you are claiming a transfer of unused nil rate band after the issue of the grant of representation).

If the documents are accepted by the Northern Ireland Courts and Tribunals Service, they will send you the grant and send the completed forms IHT205(2011) and IHT217 to HMRC.

Published 27 April 2026