Apologies if this is a bit of a Noddy question, but are we expecting an updated IHT205 form to reflect the changes to the excepted estates rules for deaths from 1 January 2022, or are we to rely instead on the online checker tool on the gov.uk website for reporting the values of relevant estates? (How to value an estate for Inheritance Tax and report its value: Estimate the estate’s value - GOV.UK)
I have seen reference in various places, including on Emily Deane’s contribution on 4 January to the STEP blog, to the use of the IHT205 form being extended to more non-taxable estates which would previously have had to submit a full IHT400, but can’t find an IHT205 form reflecting the more generous limits.
If there is already a new IHT205 form for deaths which have occurred since the new year, I would be most grateful if anyone can tell me where to find it! Considering how little effort it takes to get a case stopped at the Probate Registry, I have no desire to get caught out sending the wrong form…