Excepted estates: do you even need an IHT form?
Since January 2022 most estates no longer file the old IHT205 form. Here is which excepted-estate category applies, and what you report instead. Sourced from GOV.UK and HMRC.
Reviewed by a qualified probate case manager
All figures on this page verified June 2026 against GOV.UK.
This is the single most common thing other probate guides get wrong, so it is worth being precise. If you are dealing with a death from January 2022 onwards and the estate doesn't owe Inheritance Tax, there is very likely no separate Inheritance Tax form to fill in at all.
The three excepted-estate categories
An excepted estate is one that doesn't owe Inheritance Tax and meets HMRC's conditions, so it doesn't need a full IHT400 account. Work out which of these describes the estate.
1. Low-value estates
The gross value of the estate is below the nil-rate band — £325,000 — or up to £650,000 where a full unused nil-rate band has transferred from a late spouse or civil partner.
2. Exempt estates (everything above the threshold goes to a spouse or charity)
The gross value is up to £3,000,000 and everything above the nil-rate band passes to a UK spouse or civil partner, and/or to charity — so the net chargeable value after that exemption is within the nil-rate band. (There are additional limits where trusts or large lifetime gifts are involved: trust property up to £1,000,000 gross and £250,000 net chargeable.)
3. Foreign-domiciled estates
The person was domiciled outside the UK and the value of their UK assets is within the relevant limit. This is a separate, more specialised category.
So what do I actually send?
- If the estate is excepted: you give the gross and net estate values when you apply for probate. There is no separate Inheritance Tax form to HMRC.
- If the estate is not excepted (for example, Inheritance Tax is due): you complete a full IHT400 account and send it to HMRC. Even then, the old IHT205 is never used for these deaths.
Common questions
- Do I still need to fill in form IHT205?
- No, not for deaths on or after 1 January 2022. The IHT205 (and the related IHT207 and IHT217) were withdrawn. If the estate is an 'excepted estate' you no longer complete a separate Inheritance Tax form — you report the estate values as part of the probate application instead.
- What is an excepted estate?
- An excepted estate is one that does not owe Inheritance Tax and meets HMRC's conditions, so it doesn't need a full Inheritance Tax account (IHT400). There are three categories: low-value estates, exempt estates where everything above the nil-rate band passes to a spouse, civil partner or charity, and foreign-domiciled estates.
- What do I report instead of IHT205?
- For an excepted estate, you give the gross and net values of the estate when you apply for probate. There is no separate Inheritance Tax form to send to HMRC. If the estate is not excepted, a full IHT400 account is required.
Related guides
- Inheritance Tax, explained and datedThe thresholds, rates and allowances — every figure dated and sourced from GOV.UK.
- Do I need probate?Work out whether you need a grant of probate at all — and when you don't.
- How long does probate take in 2026?Realistic current timelines, the known delay points, and copy-paste chase templates.
Official sources
All figures on this page verified June 2026 against GOV.UK. Reviewed by our probate case manager.