HMRC has confirmed that form IHT205 (which is required for excepted estates where the person died on or before 31 December 2021) will not be available via the online service after 31 December 2022. HMRC’s notes give the following advice for agents:
‘After 31 December 2022, you will no longer be able to use IHT205 online. You need to complete your online estate report before this date. You need to complete your probate application by 31 March 2023 if you have used the online service. The IHT206 notes have also been updated with references to designated recognised stock exchanges, to bring them in line with current legislation.’
HMRC has confirmed that form IHT205 (which is required for excepted estates where the person died on or before 31 December 2021) will not be available via the online service after 31 December 2022. HMRC’s notes give the following advice for agents:
‘After 31 December 2022, you will no longer be able to use IHT205 online. You need to complete your online estate report before this date. You need to complete your probate application by 31 March 2023 if you have used the online service. The IHT206 notes have also been updated with references to designated recognised stock exchanges, to bring them in line with current legislation.’
