Synopsis: HMRC have published new IHT forms IHT205, IHT 217 and IHT206 Notes to help complete form IHT205

Date posted: Thursday, February 20, 2014

The new forms and notes published by HMRC are:

The new forms IHT205 and IHT206 Notes should be used where someone dies on or after 6 April 2011. The main changes to the form are in relation to the pension’s questions which have been simplified. The form and notes have also been rebranded.

The revised form IHT217 which is used to make a transferable nil rate band claim replaces the current version and should be used where someone died on or after 6 April 2010.


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