Fillable IHT205 2011 IHT205(2011) — Return of estate information

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IHT205 2011 IHT205(2011) — Return of estate information

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Return of estate information
When to use this form
Fill in this version of this form only when the person died on
or after 6 April 2011. Fill in this form where the person who
has died (‘the deceased’) was domiciled (had their permanent
home) in the UK at the date of death and the gross value of
the estate for Inheritance Tax is less than or equal to:
• the excepted estate limit
•
twice the excepted estate limit and form IHT217 ‘Claim to
transfer unused nil rate band for excepted estates’ is attached
• £1million and there is no Inheritance Tax to pay because of
spouse, civil partner or charity exemption
Keep a copy of this form for your records as HM Revenue and
Customs (HMRC) cannot provide you with a copy at a later date.
About the person who has died
Notes
Read the notes in booklet IHT206(2011) to help you fill in
this form.
Help
For more information or help:
• go to www.gov.uk/inheritance-tax
• phone our helpline on 0300 123 1072
• if calling from outside the UK, phone +44 300 123 1072
Your rights and obligations
Your Charter explains what you can expect from us
and what we expect from you. For more information go
to www.gov.uk/hmrc/your-charter
About the estate
1.1
Title enter Mr, Mrs, Miss, Ms or other title
1.2
Surname
1.3
First name
1.4
Date of death DD MM YYYY
1.5
Marital or civil partnership status
Married or in civil partnership
Single
Divorced or former civil partner
Widowed or a surviving civil partner
1.6
Occupation
1.7
National Insurance number if known
2
In the 7 years before they died, did the deceased:
make any gifts or other transfers totalling more than
£3,000 per year, other than normal birthday, festive,
marriage or civil partnership gifts?
No
Yes
or
give up the right to benefit from any assets held in trust
that were treated as part of their estate for Inheritance
Tax purposes?
No
Yes
If you answered ‘Yes’ to either part of this question,
include the chargeable value of the gifts in box 9.1.
But if this value is more than £150,000 or the assets
do not qualify as ‘specified transfers’, stop filling in this
form. You will need to fill in form IHT400 ‘Inheritance
Tax account’ instead.
IHT205(2011) Page 1 HMRC 06/15
About the estate continued
3
Did the deceased make any of the following:
a gift, on or after 18 March 1986, where they continued
to benefit from, or had some right to benefit from, or
use all or part of the asset ?
No
Yes
or
a gift, on or after 18 March 1986, where the person
receiving the gift did not take full possession of it?
No Yes
or
an election on form IHT500 ‘Election for Inheritance Tax
to apply to asset previously owned’ that an Income Tax
charge should not apply to:
• assets they previously owned, in which they retained
a benefit
• the deceased’s contribution to the purchase price of
assets acquired by another person, but in which the
deceased retained a benefit?
No
Yes
If you answered ‘Yes’ to any part of this question,
stop filling in this form. You will need to fill in
form IHT400 instead.
4
Did the deceased have the right to receive the benefit
from any assets held in a trust that were treated as
part of their estate for Inheritance Tax purposes?
No
Yes
If you answered ‘Yes’, and the deceased:
• was entitled to benefit from a single trust, and
• the value of the assets in that trust, treated as part
of their estate, was less than or equal to £150,000
include the value of the trust assets in box 9.3.
But if the value was more than £150,000, or there
was more than one trust, stop filling in this form.
You will need to fill in form IHT400 instead.
5
Did the deceased own or benefit from any assets
outside the UK?
No
Yes
If you answered ‘Yes’, include the value of the overseas
assets in box 9.5. But if the value of the overseas assets
is more than £100,000, stop filling in this form.
You will need to fill in form IHT400 instead.
6
Did the deceased pay premiums on any life insurance
policies that were not for their own benefit or did not
pay out to the estate, and did they buy an annuity at
any time? Ignore any policies paid out to a surviving
spouse or civil partner
No
Yes
If you answered Yes, stop filling in this form.
You will need to fill in form IHT400 instead.
7
Did the deceased have any kind of pension
arrangement other than the State Pension?
No
Yes
If you answered ‘No’, go to the next section
‘Deceased’s assets at the date of death’.
8
Did the deceased change or dispose of their pension
in the 2 years before they died? Ignore any pensions
paid to a surviving spouse or civil partner
No
Yes
If you answered ‘Yes’ to this question, stop filling in this
form. You will need to fill in form IHT400 instead.
Page 2
Deceased’s assets at the date of death
Make the fullest enquiries so that you can show that the figures on this form are correct. If you cannot find the value for an
item, you may include your best estimate.
Assets added to the estate for Inheritance Tax for which a grant of representation
is not required
Gifts and other lifetime transfers (after deduction of allowable
exemptions) made in the 7 years before they died. This does
not include legacies in the will.
Show the date and description of gifts, who they were made to and
any exemptions you have deducted in the box below
Box 9.1 £
9.1
Deceased’s share of joint assets passing automatically to the
Box 9.2 £
surviving joint owner even if they are the husband, wife or
civil partner.
For example, a house owned as joint tenants, joint bank accounts or
household goods. Describe the asset and give its whole value in the
box below and say what share the deceased owned. If it is a house,
give the address. Put the value of the deceased’s share in box 9.2
Assets held in trust for the benefit of the deceased
Box 9.3 £
during their lifetime.
Please tell us what assets were in the trust, the name of the person
who set up the trust and the date it was set up
Nominated assets
Assets outside of the UK
Gross value of assets for which a grant is not required
(add together the figures in boxes 9.1 to 9.5)
9.2
9.3
Box 9.4 £
Box 9.5 £
Box A £
9.4
9.5
Page 3
Deceased’s assets at the date of death continued
Debts payable out of assets totalled in box A
Share of mortgage on a property owned as a joint asset
and shown in box 9.2
Share of other debts payable out of joint assets
Debts payable out of trust assets
Debts owing to persons outside of the UK
Total debts payable out of assets in boxes 9.1 to 9.5
(add together boxes 10.1 to 10.4)
Net value of assets for which a grant is not required
(box A minus box B) (this value may be nil)
Deceased’s own assets for which a grant of
representation is required
Please include:
• the gross value for each item before deduction of any exemptions
or reliefs
• all assets, ignoring any changes that may take place through a
deed of variation made after the death
• the deceased’s share of jointly owned assets not passing
automatically to the surviving joint owner
Cash, including money in banks, building societies and
National Savings
Household and personal goods
Stocks and shares quoted on the Stock Exchange
Stocks and shares not quoted on the Stock Exchange
Insurance policies, including bonuses and mortgage
protection policies
Money owed to the person who has died (outstanding loans)
Partnership and business interests
Value of the freehold/leasehold residence of the person who
has died if owned in their sole name or as tenants in common
Freehold/leasehold residence address
Box 10.1 £
10.1
10.2
10.3
10.4
Box 10.2 £
Box 10.3 £
Box 10.4 £
Box B £
Box C £
11.1
11.2
11.3
11.4
11.5
11.6
11.7
11.8
Box 11.1 £
Box 11.2 £
Box 11.3 £
Box 11.4 £
Box 11.5 £
Box 11.6 £
Box 11.7 £
Box 11.8 £
Postcode
Page 4
Deceased’s assets at the date of death continued
Value of other freehold/leasehold residential property if owned
in their sole name or as tenants in common
Freehold/leasehold property address
Box 11.9 £
11.9
Postcode
11.10
Value of other land and buildings if owned in their sole name
Box 11.10 £
or as tenants in common
Other land and buildings address
Postcode
11.11
12.1
12.2
12.3
Any other assets not included above, including, for example,
Box 11.11 £
refunds, Income Tax repayments and any lump sum or continuing
payments from a pension scheme
Gross value of assets for which a grant is required
Box D £
(add together boxes 11.1 to 11.11) (read IHT206(2011)
‘Notes’ page 22)
Debts of the estate payable out of assets shown in
boxes 11.1 to 11.11
Funeral expenses
Mortgage or share of a mortgage on a property or land in
boxes 11.8 to 11.10
Other UK debts owed by the deceased
Total debts payable out of assets in boxes 11.1 to 11.11
(add together boxes 12.1 to 12.3)
Net estate in the UK for the grant of representation
(box D minus box E)
Net estate for Inheritance Tax purposes
(box C + box F)
Gross value for Inheritance Tax purposes (box A + box D)
(read IHT206(2011) ‘Notes’ page 23)
Box 12.1 £
Box 12.2 £
Box 12.3 £
Box E £
Box F £
Box G £
Box H £
Page 5
Deceased’s assets at the date of death continued
Use this box to provide any other information we have asked for or you would
like taken into account
13
Page 6
Deceased’s assets at the date of death continued
Exemptions
Please read IHT206(2011) ‘Notes’ before filling in this section.
Box J £
In box J, enter the value of any exemption for assets passing
on death to either:
• the surviving spouse or civil partner of the deceased
• a qualifying charity or for national purposes
Do not include agricultural or business relief here
Describe the extent of the exemption. If you are including charity exemption give the full name of
the charity/charities, the country of establishment and the charities’ reference numbers, if available.
Where exemptions include particular assets, list those assets and show the amount included
14
Box K £
Net qualifying value for excepted estates (box G minus box J)
(this value may be nil)
If the value in box K is above the excepted estate limit, you must fill in form IHT400 ‘Inheritance Tax account’
unless you are claiming a transfer of unused nil rate band. If you are claiming a transfer of unused nil rate band,
you must attach a completed form IHT217 ‘Claim to transfer unused nil rate band for excepted estates’ to this form.
If you find something has been left out, or if any of the figures you have given in this form change later on,
you only need to tell HM Revenue and Customs (HMRC) if, taking all the omissions and changes into account,
the value at box K is more than the Inheritance Tax nil rate band (or twice the nil rate band where form IHT217
has been submitted).
You must then fill in form IHT400 and send it to HMRC. You will also need to pay any tax that is due.
The issue of the grant of representation does not mean that there is no Inheritance Tax due on this estate.
Page 7
Declaration
If you give false information, or the estate fails to qualify as an excepted estate and you do not tell HMRC within
6 months of the failure coming to your notice, you may have to pay financial penalties or face prosecution.
I/we declare that the gross value of the estate for Inheritance Tax (see box H on page 5) is less than
or equal to: tick one box
the excepted estate limit
twice the excepted estate limit and a claim to transfer unused nil rate band (form IHT217)
is attached
£1million and there is no Inheritance Tax to pay because of spouse, civil partner or charity exemption
I/we declare to the best of my/our knowledge and belief that the information I/we have given on this
form is correct and complete.
Name Name
Address Address
Postcode Postcode
Signature Signature
Date DD MM YYYY Date DD MM YYYY
2 0 2 0
Name Name
Address Address
Postcode Postcode
Signature Signature
Date DD MM YYYY Date DD MM YYYY
2 0 2 0
Page 8
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IHT205 2011 IHT205(2011) Return of estate information

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Completed 22 May 2020

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