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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 |
|
Deleted [?] |
| IHTD21 | Application for Capital Taxes reference |
|
Deleted [?] |
| 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.