Valuation of an estate for inheritance tax and declaration of its value to HMRC: if there is no inheritance tax payable or if it is an excluded estate


Declare the value of the estate to HM Revenue and Customs (HMRC) by completing form IHT205 if the value of the estate is below the current threshold for inheritance tax. This is called an “excluded domain”.

Also complete this form if any of the following conditions are true:

  • everything was left to a surviving spouse or civil partner, or charity and the estate was worth less than £ 1million
  • the estate is worth £ 650,000 or less and the unused inheritance tax threshold has been transferred from a deceased spouse or civil partner first

You do not need to complete form IHT205 if both of the following conditions apply:

  • there is no inheritance tax to pay
  • you don’t need homologation

Declare the value of the estate online

If the deceased lived in England or Wales, you can register the estate and complete the IHT205 form online.

Start now

You can also continue a form you have already started.

If you need help filling out the online form

Contact HMRCThe Probate Helpline to help you complete the online version of the IHT205 form.

Apply for homologation if you have completed the online form

You can apply for probate as soon as you have submitted the online form. You will get an inheritance tax identification number, which you will need to include with your probate application.

Declare the value of the estate by completing a paper IHT205 form

You must download and complete a paper form if any of the following apply:

  • the deceased lived in Northern Ireland
  • you are an agent filling out the form for a client
  • you are not able to declare the value of the estate online

If you need help filling out the paper form

Contact HMRCThe Probate helpline to help you complete the paper version of the IHT205 form.

Where to send the form

If the deceased resided in England or Wales, send Form IHT205 to:

HMCTS approval

BP 12625

Harlow

CM20 9QE

If the deceased was resident in Northern Ireland, send the form to:

The inheritance office

Royal Courts of Justice

Chichester Street

Belfast

BT1 3JF

Apply for approval if you have completed the paper form

How you apply for probate depends on whether you are applying for probate online or by mail.

If you are applying for registration online, you must complete the registration form before submitting the IHT205 form. Once you have completed the registration form, you will receive a 16 digit reference number which you will need to include when submitting the paper form IHT205.

If you are applying for registration by mail, you must send the completed registration form together with the IHT205 form.


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