Report Excepted Estate for Inheritance Tax Deaths 2006-2011
Summary
HMRC published guidance on 27 April 2026 for completing the Return of Estate Information form IHT205 for deaths occurring between 1 September 2006 and 5 April 2011 where the estate is unlikely to pay Inheritance Tax. The guidance applies to England, Northern Ireland and Wales, with separate instructions for Scotland. Executors must download the form, complete it using Adobe Reader, and submit it to the appropriate probate authority.
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What changed
The guidance provides instructions for filing form IHT205 for excepted estates where the deceased died between 1 September 2006 and 5 April 2011 and the estate is unlikely to attract Inheritance Tax liability. It specifies the technical requirements for completing the form using Adobe Reader and directs executors to the appropriate probate office based on whether the application is in England and Wales or Northern Ireland.
Executors and probate practitioners handling estates in this date range should ensure they use the correct IHT205(2011) form and submit it alongside form IHT217 to the relevant probate registry. For estates in Scotland, a separate C5(2006) form must be completed and sent to the appropriate sheriff clerk or commissary office.
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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 from 1 September 2006 to 5 April 2011 (IHT205)
Complete the 'return of estate information' (form IHT205) for the year in which the person died, from 1 September 2006 to 5 April 2011, 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 between 1 September 2006 and 5 April 2011
- 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 from 1 September 2006 to 5 April 2011
PDF, 293 KB, 8 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 from 1 September 2006 to 5 April 2011
PDF, 614 KB, 31 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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