HMRC provides form IHT205 for reporting estates that are unlikely to incur Inheritance Tax liability where the deceased died between 6 April 2011 and 31 December 2021. The form is submitted via post and applies specifically to excepted estates that fall below the tax threshold. Personal representatives and estate administrators should use this form when filing Inheritance Tax returns for eligible deaths within the specified date range.
Source: HMRC (GOV.UK) – Read the original