Complete IHT205 for Estates Not Paying Inheritance Tax
Summary
HMRC published guidance on 27 April 2026 for completing form IHT205 (Return of Estate Information) for deaths occurring on or before 5 April 2002 where the estate is not expected to pay Inheritance Tax. The guidance applies to estates in England, Northern Ireland and Wales, and directs users to download Adobe Reader, complete the form on-screen, and submit it to HMCTS Probate or NICTS Probate depending on jurisdiction. Scotland-based estates require a different form (C5 2006) submitted to the appropriate sheriff clerk or commissary office.
“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.”
About this source
His Majesty's Revenue and Customs is the UK's tax and customs authority. HMRC publications include guidance manuals, Revenue and Customs Briefs, consultation responses, Spotlight warnings on tax avoidance schemes, and the monthly tax receipts and National Insurance statistics. Around 115 publications a month. Spotlight notices in particular name specific avoidance schemes and put taxpayers on notice that participation may be challenged. Watch this if you advise UK taxpayers, manage transfer pricing for a multinational, follow R&D tax credit scheme reform, or track HMRC's positions on crypto assets, employment status, and disguised remuneration.
What changed
This guidance instructs executors and personal representatives on how to complete and submit form IHT205 for excepted estates where the deceased died on or before 5 April 2002 and Inheritance Tax is unlikely to be payable.
Affected parties — primarily estate executors and probate practitioners in England, Wales, and Northern Ireland — must download form IHT205, complete it using Adobe Reader, and send it alongside forms IHT205(2011) and IHT217 to the appropriate probate registry (HMCTS Probate in England and Wales, or NICTS Probate in Northern Ireland).
Archived snapshot
Apr 28, 2026GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.
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 Get emails about this page
Applies to England, Northern Ireland and Wales
Print this page 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:
- Download and save the form on your computer.
- Open it using the latest free version of Adobe Reader.
- 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.
Updates to this page
Published 27 April 2026
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