EFIS 80, December 2005 : Inheritance Tax / Inland Revenue

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HM Revenue and Customs has amended these forms to take account of the Civil Partnership Act 2004 which will came into force on 5th December 2005.

Although we think that HMRC will accept current forms after 5th December which do not relate to civil partnerships, we recommend that practitioners use these amended forms immediately.

Please also find enclosed the remainder of the IHTD forms as well as IHT200(ALL), IHT200(TC), IHT200_WS, IHT100c, IHT100d, IHT100e, IHT100f, IHT100WS and the IHT100(ALL) which have been amended to incorporate the new logo, and have received macro amendments.

SDLT1 (V2.2) is re-supplied with enhanced postcode validation logic as well as SDLT4 which has had a minor field adjustment.

Finally, the amended version of IHTD20 performs the same function as the current edition of IHTD21. Therefore we recommend that you delete IHTD21 from your system(s), along with IHT200(No_worksheet) which is now obsolete.

All forms can be used immediately.

Forms affected

IHT200(No Worksheet)	Inland Revenue Account for Inheritance tax with Worksheet	Withdrawn
IHTD21	Application for Capital Taxes reference	Withdrawn
IHTD19	Confirmation that no Inheritance tax is payable	New/Amended
IHT200_WS	Inheritance Tax Account including Worksheet	New/Amended
IHTD20	Application to transfer funds to pay inheritance tax	New/Amended
IHTD31	Domicile oustide the United Kingdom	New/Amended
IHTD32	Stocks and Shares	New/Amended
IHTD33	Debts due to the Settlement or Trust	New/Amended
IHTD34	Life insurance and annuities	New/Amended
IHTD35	Household and personal goods	New/Amended
IHTD38	Business relief, business or partnership interests	New/Amended
IHTD36	Land, buildings and interests in land	New/Amended
IHTD37	Agricultural Relief	New/Amended
IHTD39	Foreign assets	New/Amended
IHTD40	Continuation sheet for additional information	New/Amended
IHTD41	Checklist	New/Amended
IHTD42	Confirmation that no Inheritance tax is payable	New/Amended
IHT100a	Gifts and other transfers of value	New/Amended
IHT100	Inheritance Tax Account	New/Amended
IHT100b	Termination of an interest in possession	New/Amended
IHT100c	Assets ceasing to be held on discretionary trusts. Proportionate charge	New/Amended
IHT100d	Non Interest in possession Settlements Principle charge (ten-year anniversary)	New/Amended
IHT100e	Charges on special trusts	New/Amended
IHT200(All)	Inheritance Tax Account including all supplementary pages	New/Amended
IHT100f	Cessation of conditional exemption. Disposal of timber or underwood	New/Amended
IHT100WS	Inheritance tax worksheet	New/Amended
IHT100(ALL)	Inland Revenue Account for Inheritance Tax, plus Event Forms, Supplementary Pages and Worksheet	New/Amended
SDLT1	Land Transaction Return	New/Amended
SDLT4	Land Transaction Return - Additional details about the transactions, including leases	New/Amended
IHTD3a	Gifts made as part of normal expenditure out of income	New/Amended
IHT205	Return of estate information	New/Amended
IHT200(TC)	Inheritance Tax Account including all supplementary pages - Tenants in Common	New/Amended
IHTD4(TC)	Joint and nominated assets - Tenants in Common (IHT200 supplementary form)	New/Amended
IHT207	Return of estate information (where deceased domiciled abroad)	New/Amended
IHTC5	Return of estate information	New/Amended
IHTC5(SE)	Information about Small Estates	New/Amended
IHT200	Inheritance Tax Account	New/Amended
IHTD1	The Will	New/Amended
IHTD2	Domicile outside the United Kingdom	New/Amended
IHTD3	Gifts and other transfers of value	New/Amended
IHTD4	Joint and nominated assets (IHT200 supplementary form)	New/Amended
IHTD5	Assets held in trust (settled property)	New/Amended
IHTD6	Pensions	New/Amended
IHTD7	Stocks and shares	New/Amended
IHTD8	Debts due to the estate	New/Amended
IHTD9	Life insurance and annuities	New/Amended
IHTD10	Household and personal goods	New/Amended
IHTD11	Interest in another estate	New/Amended
IHTD12	Land, buildings and interests in land	New/Amended
IHTD13	Agricultural Relief	New/Amended
IHTD14	Business relief, business or partnership interests	New/Amended
IHTD15	Foreign assets	New/Amended
IHTD16	Debts owed by the estate	New/Amended
IHTD17	Continuation sheet for additional information	New/Amended
IHTD18	Probate summary	New/Amended
IHT200CHK	Checklist	New/Amended
IHTC1	Inventory Form - Confirmation	New/Amended

Crown copyright forms are reproduced with the permission of the Controller of the Stationery Office. Law Society forms are reproduced with the permission of the Law Society. Legal Aid Forms are produced with the permission of the LSC.