Last reviewed: July 2026 · For use in England & Wales · eLitigant is a Community Interest Company (No. 16566612), not a law firm. Always check the current official form on GOV.UK before you file, and sign the declaration yourself.
Official form & guidance: IHT205 — for deaths on or before 31 December 2021 → · Deaths 6 Apr 2011 – 31 Dec 2021 version →
In short
Form IHT205 — the return of estate information for excepted estates — applies only where the person died between 6 April 2011 and 31 December 2021. For deaths on or after 1 January 2022, excepted estates file no Inheritance Tax return at all: you simply give the estate values inside the probate application itself (PA1P, PA1A or the online service). Because there is no deadline for applying for probate, plenty of families are still dealing with pre-2022 deaths today — and for them, IHT205 remains exactly the right form. The date of death decides which process you follow; this guide covers both.
① Not sure which process applies?
Tell Chris the date of death and the shape of the estate — Chris tells you whether you need IHT205, no return at all, or the full IHT400, and why.
② Death before 2022 — draft the IHT205
Upload the asset and debt figures and Chris drafts your IHT205 (and IHT217 where the transferable nil-rate band applies) — you check, sign and submit.
③ Death in 2022 or later — get the values right
No IHT return needed for an excepted estate — but the gross and net figures in your probate application must be right. Chris prepares them with you.
Form IHT205: Return of Estate Information — Deaths Before 2022 (2026 Guide)
Form IHT205 was, for a decade, the short Inheritance Tax return that most straightforward estates filed on the way to probate. It still matters — but only for the right deaths. The rules changed on 1 January 2022: for deaths from that date, an excepted estate files no IHT return at all, and a guide that tells you to “send IHT205 with your PA1P” is describing the old world. This guide gives you the current position first, then the full IHT205 process for the pre-2022 deaths where the form is still exactly right.
The Date of Death Decides Everything
| Date of death | Excepted estate reporting |
|---|---|
| On or after 1 January 2022 | No IHT return. Estate values are declared inside the probate application (PA1P, PA1A or online). |
| 6 April 2011 – 31 December 2021 | Form IHT205 (this guide), plus IHT217 if claiming a full transferable nil-rate band. |
| Before 6 April 2011 | Earlier versions of IHT205 apply — GOV.UK publishes each period’s version separately. |
| Any date — estate not excepted | Form IHT400, the full Inheritance Tax account, whatever the date of death. |
Deaths On or After 1 January 2022 — the Current Process
For deaths from 1 January 2022, the excepted-estates rules were simplified so that qualifying estates no longer file any IHT paperwork. An estate is broadly excepted where one of these applies (the detailed conditions are in the Excepted Estates Regulations — check the current figures on GOV.UK):
- Low-value estates — the gross value is below the Inheritance Tax nil-rate band (£325,000, or up to £650,000 where the full unused band of a late spouse or civil partner is transferred).
- Exempt estates — the gross value is no more than £3 million, and after spouse/civil partner and charity exemptions the chargeable value falls below the nil-rate band.
- Non-UK estates — the person was not UK-domiciled (or, under the current residence-based rules, not long-term UK resident) and held only limited UK assets. Check the current conditions carefully before relying on this category.
If the estate qualifies, you simply work out the gross value, the net value and the net qualifying value of the estate and declare them in the probate application — PA1P where there is a will, PA1A where there is not, or the online probate service. HMRC receives the figures from the application and can ask questions afterwards, so keep your valuations and workings just as carefully as you would have kept an IHT205.
If the estate does not qualify as excepted, the full IHT400 account is required — and in England and Wales, once HMRC has processed it, you receive a letter with a unique code to quote in the probate application (see our IHT421 guide for how that step works now).
Deaths 6 April 2011 – 31 December 2021 — When IHT205 Still Applies
There is no time limit for applying for probate, so estates from this period still come through every week — a house that was never sold, a bank account discovered late, a family that simply never got around to the grant. If your death falls in this window and the estate was excepted under the rules in force at the date of death, IHT205 is still the form you file, in its 2011–2021 version, alongside your probate application.
Completing IHT205, Step by Step
- Confirm the estate was excepted at the date of death — broadly, gross value below the nil-rate band (or below double where IHT217 claims a full transferred band), or an exempt estate passing to a spouse, civil partner or charity within the then limits. If it was not excepted, IHT400 is needed instead.
- Build a full schedule of assets and liabilities — property, bank and savings accounts, shares, pensions payable to the estate, household and personal goods, plus debts, funeral costs and mortgages, all valued at the date of death.
- Work out the gross and net values — gross is everything before debts; net is after debts are deducted. These figures must be consistent with the probate values in your application.
- Complete the personal details and asset sections — the deceased’s details, then each category of asset in the boxes provided, including jointly held assets and any gifts made in the seven years before death.
- Claim any exemptions — amounts passing to the surviving spouse or civil partner, or to charity, are what usually make an estate excepted.
- Add IHT217 if claiming the transferable nil-rate band — for this period the claim to transfer a late spouse’s full unused band is made on IHT217, filed together with the IHT205 within the time limit the form states.
- Sign the declaration — every executor or administrator applying signs; the declaration confirms the estate qualifies and the figures are true. Sign it yourself, once you are satisfied it is right.
- Submit with your probate application — follow the current submission route on GOV.UK for paper applications with an IHT205.
Key Deadlines
- Inheritance Tax (where any is due — which an excepted estate should not owe) is payable by the end of the sixth month after the month of death; interest runs after that.
- Probate itself has no deadline — but until the grant issues, assets are frozen, property cannot be sold, and valuations get harder to evidence. Sooner is always easier.
- IHT217 (transferable nil-rate band, pre-2022 deaths) has its own filing window alongside the IHT205 — check the current requirement on the form before relying on it.
Common Mistakes to Avoid
- Filing IHT205 for a death on or after 1 January 2022 — the most common error, usually caused by an out-of-date guide. For those deaths there is no return: the values go in the probate application.
- Using the current no-return process for a pre-2022 death — the mirror-image error. The rules at the date of death govern; a 2019 death still needs its IHT205.
- Using the wrong version of the form — GOV.UK publishes a separate IHT205 for each period; the 6 April 2011 – 31 December 2021 version is the one this guide covers.
- Inconsistent figures — the values on the IHT205 (or in the probate application, for later deaths) must match your underlying valuations. Discrepancies cause requisitions and delay.
- Forgetting gifts within seven years — lifetime gifts can take an estate out of the excepted category altogether. Check before you rely on the short form.
- Guessing at the transferable nil-rate band — for pre-2022 deaths a full transfer claim needs IHT217; partial transfers push the estate to IHT400. For later deaths the transfer is claimed within the probate application.
The Rules
- The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004 — as amended with effect from 1 January 2022, when the reporting requirement for excepted estates was removed for later deaths.
- Inheritance Tax Act 1984 — the charging framework, the nil-rate band and the exemptions that make estates excepted.
- The Non-Contentious Probate Rules — govern the probate application the estate figures now travel in.
Probate application fees are set by HMCTS and change from time to time — always check the current fee on GOV.UK before applying.
Related Court Forms & Guides
- Form PA1P: Probate (with will) — where the estate values now go for post-2021 deaths.
- Form PA1A: Probate (no will) — applying for letters of administration.
- Form IHT400: Inheritance Tax — the full account for estates that are not excepted.
- Form IHT421 / the HMRC code letter — what follows the IHT400 today.
- Civil Court Forms Index — every form guide in one place.
How Chris Can Help
Estates fall over on classification: which regime, which form, which figures. Chris takes the date of death and your asset list and:
- Tells you whether the estate is excepted — and under which period’s rules.
- For a pre-2022 death, drafts the IHT205 (and IHT217 where it applies) with figures that reconcile to your valuations.
- For a later death, prepares the gross, net and net qualifying values and the probate application they belong in.
- For an estate that is not excepted, drafts the full IHT400 suite and its schedules.
Chris drafts the documents. You check, sign and submit them. You stay in control — with professional-grade preparation behind you.
See it done — a return of estate information (IHT205) in minutes
A return of estate information (IHT205), drafted to a high, professional standard — Chris builds all 8 pages from your facts in minutes, where doing it right yourself can take the better part of a day. Scroll the sample below.
One day · unlimited forms & drafts · contracts & correspondence too · no subscription · you check, sign & file
Frequently asked questions
What is form IHT205?
IHT205 is the “return of estate information” — the short Inheritance Tax return filed for excepted estates where the person died between 6 April 2011 and 31 December 2021. It reported the estate’s assets, debts and values so the estate could proceed to probate without a full IHT400 account. Earlier deaths have their own earlier versions of the form.
Do I still send IHT205 to anyone?
Only if the death was on or before 31 December 2021. For deaths from 1 January 2022 there is no IHT return for an excepted estate at all — you declare the gross value, net value and net qualifying value of the estate in the probate application itself, and HMRC can raise questions from those figures afterwards.
When do I use IHT205 rather than IHT400?
For a death between 6 April 2011 and 31 December 2021: IHT205 if the estate qualified as excepted under the rules at the date of death, IHT400 if it did not. For a death from 2022 onwards the choice is between no return (excepted) and IHT400 (not excepted) — IHT205 is not part of that decision.
What makes an estate “excepted” for a death in 2022 or later?
Broadly: a gross value below the nil-rate band (or below double where a late spouse’s full unused band is transferred); or an exempt estate with a gross value of no more than £3 million whose chargeable value after spouse and charity exemptions falls below the nil-rate band; or certain estates of people who were not UK-domiciled or long-term UK resident with only limited UK assets. The detailed conditions are in the Excepted Estates Regulations — check the current figures on GOV.UK.
What information do I need before completing IHT205?
A complete schedule of the assets and liabilities at the date of death: property valuations, closing bank and savings balances, shareholdings, jointly owned assets and the share owned, gifts made in the seven years before death, and the debts, mortgage and funeral costs. The gross and net figures you calculate from it must match the values in your probate application.
Is there a deadline for applying for probate?
No — which is exactly why IHT205 still matters in 2026: estates from before 2022 are still being administered, and they follow the rules in force at the date of death. Any Inheritance Tax due, however, is payable by the end of the sixth month after the month of death, with interest after that — so where tax is in play, delay has a price.
Get the estate paperwork right first time
One matter · one case folder · a full day of drafting · 7-day guarantee on the standard of the drafts · you check, sign & file.
What is Form IHT205?
Form IHT205 is the excepted-estate return for deaths from 6 April 2011 to 31 December 2021. This guide explains what it covers and how to complete it, section by section.
Where can I download Form IHT205?
The blank Form IHT205 is published free on GOV.UK, and that is the copy you should use. Always take the current version from the official page rather than a saved one, because forms are updated from time to time. This guide walks through completing it once you have it.
Related guides: Form PA1P probate application · Form PA1A (intestate estates) · Form IHT400 (full inheritance tax account) · All court form guides
Form content and official guidance on this page are reproduced or adapted from material published by HM Revenue & Customs on GOV.UK. Contains public sector information licensed under the Open Government Licence v3.0. eLitigant CIC is independent and is not affiliated with, or endorsed by, HM Revenue & Customs or any government department. Always check the current official form on GOV.UK before you file.