Reporting inheritance tax for excepted estates
Report inheritance tax for excepted estates if a person has died on or before 31 December 2021.
Before you start, check if you need to send full details of the estate.
You only need to report the value of the estate if you’re applying for probate. Not all estates need probate, so check if you’re not sure whether probate is needed.
There’s a different process if the deceased lived in Scotland. Find out how to deal with a deceased’s estate on the Scottish Courts and Tribunals website.
You do not need to complete form IHT205 if both the following apply:
- it’s an excepted estate
- you do not need probate
Report the value of the estate
You need to download and complete a paper copy of form IHT205 to report the value of an estate.
If you need help completing the form
Contact HMRC’s Inheritance Tax helpline for help with completing the IHT205 form.
Where to send the form
If the deceased lived in England or Wales, send the IHT205 form to:
HMCTS Probate
PO Box 12625
Harlow
CM20 9QE
If the deceased lived in Northern Ireland, send the form to:
The Probate Office
Royal Courts of Justice
Chichester Street
Belfast
BT1 3JF
Applying for probate
How you apply for probate depends on whether you apply for probate online or by post.
There’s a different process for applying for probate in Northern Ireland (NI direct website).
If you apply for probate online, you need to use the probate online application service before you submit the IHT205 form.
Once you’ve used the service, you’ll be given a 16-digit reference number which you need to include when you send the IHT205 paper form.
If you apply for probate by post, you need to send the completed probate form together with the IHT205 form.