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Form: Report an excepted estate for Inheritance Tax

Published 4 April 2014

Last updated 1 December 2022
+ show all updates

  1. 1 December 2022

    After 31 December 2022, you will no longer be able to use IHT205 online. You need to complete your online estate report before this date. You need to complete your probate application by 31 March 2023 if you have used online service. The IHT206 notes have also been updated with references to designated recognised stock exchanges, to bring them in line with current legislation.

  2. 1 January 2022

    The reporting regulations for non-taxpaying estates and the excepted estates qualifying criteria for deaths on or after 1 January 2022 have been amended.

  3. 28 October 2021

    The Welsh language PDF version of the form can now be completed onscreen.

  4. 23 December 2020

    Information about how to download the latest version of Adobe Reader added to the page.

  5. 19 August 2020

    Updated versions of the ‘Notes to help you fill in form IHT205(2011)’ have been added.

  6. 17 July 2020

    Forms and information for years prior to 6 April 2011 now removed

  7. 15 May 2020

    Updated to include COVID-19 provisions.

  8. 31 July 2018

    The English and Welsh versions of IHT206 notes to help you fill in form IHT205 (2011) have been updated.

  9. 15 August 2017

    An online service is now available for estates that are unlikely to pay Inheritance Tax.

  10. 6 March 2017

    New customers can now trial our online service for Inheritance Tax reporting.

  11. 28 October 2015

    From November 2015 if you are already registered to use SA Online, you may be able to use our new Inheritance Tax Online Service instead of filling in form IHT205.

  12. 10 September 2015

    Updated forms IHT205 (2011) and IHT 206 (2011) have been added to the page.

  13. 4 April 2014

    First published.

Published 4 April 2014

Last updated 1 December 2022
+ show all updates

  1. 1 December 2022

    After 31 December 2022, you will no longer be able to use IHT205 online. You need to complete your online estate report before this date. You need to complete your probate application by 31 March 2023 if you have used online service. The IHT206 notes have also been updated with references to designated recognised stock exchanges, to bring them in line with current legislation.

  2. 1 January 2022

    The reporting regulations for non-taxpaying estates and the excepted estates qualifying criteria for deaths on or after 1 January 2022 have been amended.

  3. 28 October 2021

    The Welsh language PDF version of the form can now be completed onscreen.

  4. 23 December 2020

    Information about how to download the latest version of Adobe Reader added to the page.

  5. 19 August 2020

    Updated versions of the ‘Notes to help you fill in form IHT205(2011)’ have been added.

  6. 17 July 2020

    Forms and information for years prior to 6 April 2011 now removed

  7. 15 May 2020

    Updated to include COVID-19 provisions.

  8. 31 July 2018

    The English and Welsh versions of IHT206 notes to help you fill in form IHT205 (2011) have been updated.

  9. 15 August 2017

    An online service is now available for estates that are unlikely to pay Inheritance Tax.

  10. 6 March 2017

    New customers can now trial our online service for Inheritance Tax reporting.

  11. 28 October 2015

    From November 2015 if you are already registered to use SA Online, you may be able to use our new Inheritance Tax Online Service instead of filling in form IHT205.

  12. 10 September 2015

    Updated forms IHT205 (2011) and IHT 206 (2011) have been added to the page.

  13. 4 April 2014

    First published.