If the deceased’s estate is an “excepted estate” and the person who died was a permanent resident of England, Wales, or Northern Ireland, use form IHT205 as part of the probate process. An ‘excepted estate’ is one that does not pay Inheritance Tax and satisfies some other criteria.
When you visit the online service, you will be asked some questions to determine whether you are able to complete the IHT205 form online. If the online service is unavailable, you might be able to use the IHT205 paper type instead.
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