Following the coming into force of legislation implementing changes to IHT excepted estates rules, HMRC has updated various IHT forms as follows:
- IHT205 (return of estate information),
- IHT217 (claim to transfer unused nil rate band for excepted estates),
- C5 (SE) (2006) (information about small estates if the deceased was a permanent resident of Scotland),
- C5 (2006) (return of estate information if the deceased was a permanent resident of Scotland) should not be used for deaths on or after 1 January 2022,
- New versions of forms C1 (applying for confirmation if the deceased lived in Scotland),
- C4 (corrective inventory and account (Scotland)) for deaths on or after 1 January 2022, and
- IHT207 (return of estate information where the deceased had their permanent home abroad and limited assets in England, Wales, or Northern Ireland) which notes that there is a change to the residency requirements of the person who died from 1 January 2022.