IHT 205 for excepted estates

Good morning

Am I right in thinking that the IHT 205 is no longer needed for excepted estates?

So if a client is completing a personal application all they need to do is complete form PA1P where there is a Will?

Many thanks

For deaths on or after 01/01/2022, yes. Online application may be chosen.

Patrick Moroney

Also if an excepted estate i.e. where would have used 100% TNRB IHT217 can simply apply online