IHT205 Form for Inheritance Tax Estate Returns 2004-2006
Summary
HMRC guidance covers completion of the IHT205 'return of estate information' form for deaths occurring between 6 April 2004 and 31 August 2006, where the estate is not likely to pay Inheritance Tax. The guidance applies to estates in England, Northern Ireland, and Wales, with separate arrangements for Scotland. Executors must download the form, complete it on-screen using Adobe Reader, and submit it through HMCTS Probate or NICTS Probate as part of the grant of representation process.
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What changed
HMRC has published guidance on using form IHT205 for reporting excepted estates for Inheritance Tax purposes for deaths occurring between 6 April 2004 and 31 August 2006. The form is applicable only where the estate is unlikely to pay Inheritance Tax. Executors must download the form, complete it on-screen using Adobe Reader, and file it alongside forms PA1P or PA1A through the probate process in England and Wales, or through NICTS Probate in Northern Ireland. Scotland has separate arrangements using form C5 (2006).
Estates falling within the specified date range and meeting the 'unlikely to pay Inheritance Tax' threshold should use this form rather than standard IHT400 returns. Executors should ensure they submit to the correct probate authority for their jurisdiction — HMCTS Probate in Harlow for England and Wales, or NICTS Probate in Belfast for Northern Ireland.
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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 6 April 2004 to 31 August 2006 (IHT205)
Complete the 'return of estate information' (form IHT205) for the year in which the person died, from 6 April 2004 to 31 August 2006, 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 6 April 2004 and 31 August 2006
- 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 6 April 2004 to 31 August 2006
PDF, 959 KB, 6 pages
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Completion notes for deaths from 6 April 2004 to 31 August 2006
PDF, 548 KB, 17 pages
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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.
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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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