New IHT forms Published
HMRC have published new IHT forms and guidance notes (IHT205 (2011) Return of estate information, IHT217 Claim to transfer unused nil rate band for excepted estates and IHT206 (2011)).
The new forms IHT205 (2011) and IHT206 (2011) should be used when the person died on or after 6 April 2011. The revised IHT217 replaces the current version of the form and should be used where the person died on or after 6 April 2010.