I am dealing with an estate where the deceased died on 7th April 1994. All online resources suggest it will be an excepted estate and the only IHT form referred to with regard to excepted estates is the 205. However the earliest version of this I can find is for death after 2006. Can anyone shed any light on which IHT form will be needed and where I may find it? Many thanks
Did you ever get to the bottom of this? I have a similar case with a death in 1994.
You will need to contact the HMRC helpline, I’m afraid.
I may have misunderstood, however the last ‘historic’ death I did the figures are stated only - there is no 205 to submit. (Professional applications).
Looking back before the IHT205 came in we simply added a statement to the Executors oath (based on what was in T & C at the time) of “The Gross estate passing under the grant does not exceed £X and the net estate does not exceed £Y, and that this is not a case in which an Inland Revenue Account is required to be delivered”
£X was the excepted estate limit (which was lower than the NRB at that time) and £Y was the net value rounded up to the nearest £1k.
Whether you can do this with the online application or whether it will be a paper one I don’t know but I have used the Pre Lodgement Enquiry form a couple of times recently and the response has been received within a few days.