When to use the form IHT205
Fill in this version of this form only when the person died on or after 6 April 2011. Fill in this form where the person who has died (‘the deceased’) was domiciled (had their permanent home) in the UK at the date of death and the gross value of the estate for Inheritance Tax is less than or equal to:
• the excepted estate limit
• twice the excepted estate limit and form IHT217 ‘Claim to
transfer unused nil rate band for excepted estates’ is attached
• £1million and there is no Inheritance Tax to pay because of
spouse, civil partner or charity exemption.
Keep a copy of this form for your records as HM Revenue and
Customs (HMRC) cannot provide you with a copy at a later date