Where can I download form IHT205?

The GOV.UK page for form IHT205 is online, last updated on 27 April 2026. If the death falls between 6 April 2011 and 31 December 2021, that is the current PDF to download. For any other death, check whether the estate is excepted instead of looking for form IHT205.

Can I still report an excepted estate online?

No, the online service closed. From 17 March 2023 you can no longer use it to report an excepted estate for a death in that window (GOV.UK). The print and post PDF still works. For deaths on or after 1 January 2022, the estate values go with the probate application instead.

What do I use instead of IHT205 if the person died in 2022 or later?

No form at all, in most cases. For deaths on or after 1 January 2022 you check whether you need to send full details of the estate. If the estate is an excepted estate, you give the values as part of the probate application. If it is not, you complete form IHT400.

Is form IHT205 the same as form IHT400?

No. Form IHT205 is the short return for an excepted estate, where HMRC does not need the full picture, and it only covers deaths from 6 April 2011 to 31 December 2021. Form IHT400 is the full Inheritance Tax account, used when there is tax to pay or the estate is not excepted, and it applies to any death. Both are current for the deaths they cover.

Form IHT205: what it was, and what replaced it

This page covers what form IHT205 is, when it still applies, and what you do instead for a later death.

By Edward MartinLast updated: 6 August 20263 min read

In brief

Form IHT205 still applies to deaths from 6 April 2011 to 31 December 2021, and GOV.UK last updated the print and post PDF on 27 April 2026 (GOV.UK).
It never applied to deaths on or after 1 January 2022, and there is no replacement form for those estates. You check whether the estate is an excepted estate and give the values as part of the probate application.
From 17 March 2023 you can no longer use the online service to report an excepted estate for a death from 6 April 2011 to 31 December 2021, but the print and post PDF form is not affected by that closure (GOV.UK).
An estate is usually excepted if its value is below the current Inheritance Tax threshold, or if one of three other cases applies.
Full details are needed even where no tax is due if the person gave away more than £250,000 in the 7 years before death, left more than £3 million, or held foreign assets worth more than £100,000 (GOV.UK).

Form IHT205 is the print and post form for reporting an excepted estate for Inheritance Tax, and it applies only to deaths from 6 April 2011 to 31 December 2021. For deaths on or after 1 January 2022 there is no replacement form.

What is form IHT205?

Form IHT205 is the print and post form for reporting an excepted estate for Inheritance Tax during probate. Its official GOV.UK title is "Report an excepted estate for Inheritance Tax for deaths from 6 April 2011 to 31 December 2021 (IHT205)".

An excepted estate is one where HMRC does not need the full Inheritance Tax account, and form IHT205 is the short return used in its place. The full account is form IHT400, still current.

Form IHT205 itself is not withdrawn. GOV.UK last updated the page and PDF on 27 April 2026, and the form remains correct for any death inside its window.

Do I still need form IHT205?

Yes, if the person died on or after 6 April 2011 and on or before 31 December 2021, and the estate is unlikely to pay Inheritance Tax. If the person died on or after 1 January 2022, form IHT205 never applied and never will.

What closed is the online version, not the form. From 17 March 2023 you can no longer use the online service to report an excepted estate for a death in that window (GOV.UK). The print and post PDF is unaffected, so if a death inside the window was never reported, you complete and post the current IHT205 PDF.

What replaced form IHT205?

Nothing replaced it. For deaths on or after 1 January 2022, GOV.UK says you check whether you need to send full details of the estate. If not, the values are declared as part of the probate application rather than on a separate HMRC form.

The old sequence was: value the estate, complete form IHT205, apply for probate. Now you value the estate, check whether it is excepted, then give the figures when you apply. See how to value an estate for probate and how to apply for probate.

What counts as an excepted estate?

An estate is usually an excepted estate if any one of these applies (GOV.UK):

Below the threshold: the value of the estate is below the current Inheritance Tax threshold.
£650,000 with a transfer: the estate is worth £650,000 or less and any unused threshold is being transferred from a spouse or civil partner who died first.
£3 million to a spouse or charity: the person left everything to a spouse or civil partner living in the UK, or to a qualifying charity, and the estate is worth less than £3 million.
£150,000 foreign domiciliary: the person was living permanently outside the UK, and the value of their UK assets is £150,000 or less.

Only one case has to be met. The first turns on the inheritance tax threshold in force.

When do you have to send full details anyway?

Three situations force full details even where there is no Inheritance Tax to pay (GOV.UK):

Gifts: the person gave away more than £250,000 in the 7 years before they died.
Estate size: the person left an estate worth more than £3 million.
Foreign assets: the person had foreign assets worth more than £100,000.

If any of these applies, the estate is not excepted and you send the full account on form IHT400. Gifts catch people out most, since the total counts even where each gift looked small. See the 7 year rule for inheritance tax.

Form IHT400 must be sent within 12 months of the death, and before applying for probate (GOV.UK). If unsure which return an estate needs, start from inheritance tax forms.

Telling every provider the same thing

Banks, pension providers, utilities and insurers all need to be told, and most ask for the same details and documents. Legacy Trail finds the accounts and services the person held and notifies them centrally.

Frequently asked questions

The GOV.UK page for form IHT205 is online, last updated on 27 April 2026. If the death falls between 6 April 2011 and 31 December 2021, that is the current PDF to download. For any other death, check whether the estate is excepted instead of looking for form IHT205.
No, the online service closed. From 17 March 2023 you can no longer use it to report an excepted estate for a death in that window (GOV.UK). The print and post PDF still works. For deaths on or after 1 January 2022, the estate values go with the probate application instead.
No form at all, in most cases. For deaths on or after 1 January 2022 you check whether you need to send full details of the estate. If the estate is an excepted estate, you give the values as part of the probate application. If it is not, you complete form IHT400.
No. Form IHT205 is the short return for an excepted estate, where HMRC does not need the full picture, and it only covers deaths from 6 April 2011 to 31 December 2021. Form IHT400 is the full Inheritance Tax account, used when there is tax to pay or the estate is not excepted, and it applies to any death. Both are current for the deaths they cover.

This article is for general information only and does not constitute legal advice. Individual circumstances vary. If you are dealing with an estate, consider taking advice from a solicitor who specialises in probate. For other guidance specific to your circumstances, speak to a funeral director, Citizens Advice, or a regulated financial adviser.