Is the IHT205 completely gone?

For deaths on or after 1 January 2022, yes. Estates of people who died before that date still use the old rules.

Tax · 4 min read

IHT205 or IHT400? What replaced the short form

The IHT205 short form was withdrawn for deaths from 1 January 2022. If you are following older guidance, this is the first thing to correct.

Written and reviewed by Ramani Gill, Founder & CEO — Solicitor, TEP, BA, LLM. Last reviewed 2026-08-19.

What changed

Death date	What you file
Before 1 January 2022	IHT205 or IHT400
On or after 1 January 2022, excepted estate	Summary figures on the probate application, no IHT form
On or after 1 January 2022, not excepted	Full IHT400 with schedules

Deciding which route you are on

Total up the gross estate, including the deceased's share of joint assets
Add gifts made in the 7 years before death
Identify what passes to a spouse, civil partner or charity
Check the excepted estate conditions against those figures
If any condition fails, you are on the IHT400 route

Old templates cause stopped applications

Submitting an IHT205 for a recent death, or quoting a threshold that has since changed, is a common reason applications are stopped. Always work from current guidance.

GOV.UK — Reduced reporting requirements

Common questions

Is the IHT205 completely gone?: For deaths on or after 1 January 2022, yes. Estates of people who died before that date still use the old rules.

Not sure whether this estate is straightforward?

The free suitability checker asks about jurisdiction, disputes and complexity, and tells you in a few minutes whether a self-help route is sensible — or whether you should speak to a solicitor. No account needed.

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IHT205 or IHT400? What replaced the short form

What changed

Deciding which route you are on

Common questions

Not sure whether this estate is straightforward?

Where this fits in the probate process

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