HMRC announces update to return of estate information process (IHT205)

Due to measures put in place to help stop the spread of Covid-19 HMRC has changed the way they deal with Inheritance Tax returns.

If a person died on or after 6 April 2011 and the estate is unlikely to pay Inheritance Tax use of an IHT205 form is required. Until further notice, HMRC will accept IHT205 forms that are not physically signed from professional agents, if the following conditions are met:

  • Names and personal details of the legal personal representatives are shown on the declaration page.
  • The account has been seen by all the legal personal representatives and they all agree to be bound by the declaration.
  • The agent includes the following statement:

“As the agent acting on their behalf, I confirm that all the people whose names appear on the declaration page of this Inheritance Tax Return have both seen the Inheritance Tax Return and agreed to be bound by the declaration on page 8 of the form IHT205.”

Further information can be found on the gov.uk website here.

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