“HM Revenue & Customs (HMRC) have today published:

• new form IHT205 (2011) – Return of estate information [England, Wales and Northern Ireland]
• new IHT206 (2011) – Notes to help you fill in form IHT205 (2011)
• revised form IHT217 – Claim to transfer unused nil rate band for excepted estates

The new forms IHT205 (2011) and IHT206 (2011) Notes should be used when the person died on or after 6 April 2011. The main changes to the form are to the pension’s questions which have been simplified. You will also see the form and notes look different as they have been rebranded.

The revised IHT217 replaces the current version of the form and should be used where the person died on or after 6 April 2010.”

The Forms and Notes can be found here.