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EFIS 34, May 2006 : Inheritance Tax / Inland Revenue
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The forms listed below have all been amended in respect of tax returns to be submitted for the financial year from 5th April 2005 to 6th April 2006. These forms are available for your immediate use.
Practitioners may want to refer to the Self-Assessment Tax Return Guide, which HM Revenue & Customs has published as a guide to both HMRC's staff and professionals working in this area. For any further information, customers should contact HM Revenue & Customs on 0845-9000444.
The forms will self-total figures where the notes indicate. The macro feature can be turned off by closing all forms, and selecting TOOLS > OPTIONS > MACRO tab and removing the tick next to 'Enable Forms Macros'.
Forms SA8xx are to be used by a partnership. SA800 is the main form, supplemented by SA801 to SA804, as appropriate.
Forms SA9xx concern trust estates. SA900 is the main form, supplemented by the other forms SA901 to SA907, as appropriate. Also available is an amended copy of form SA303.
The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2006 have represcribed SDLT60 to reflect the extended number of reasons for not having to return a land transaction under sections 298 and 304 of the Finance Act 2004. This latest version sets out the full range of reasons for self-certification and may be completed by choosing one of a series of tick boxes.
Regulation 3 of the 2006 Regulations contains transitional provisions which expressly allow the current version of SDLT60 to be submitted to HM Revenue and Customs up to 16th April 2007.
However, conveyancing practitioners may prefer to use the updated version of SDLT60 as supplied.
Practitioners are also advised that HM Revenue & Customs deleted SDLT46 and SDLT47 from their website on 21st April. Unless you need to refer to either or both of these forms in respect of previous transactions, we would recommend that you delete SDLT46 and SDLT47 from your system. Please see below.
SDLT_Sch1 and SDLT_Sch2 have also been added. If a chargeable transaction entered on SDLT1 was the acquisition of a freehold or grant of a headlease subject to underleases (subleases) make a return by using the above schedules. These schedules are for completion and submission direct to Stamp Taxes, Netherton.
Finally, forms SDLT1, SDLT6, IHT100, IHT100(ALL) and IHT100WS have either mirror typographical or macro amendments and are available for your immediate use.
Forms affected
| SDLT46 | Appeal and postponement application in relation to Stamp Duty Land Tax (e.g. Purchaser Appealing) |
|
Deleted [?] |
| SDLT47 | Appeal and postponement application in relation to Stamp Duty Land Tax |
|
Deleted [?] |
| IHT100 | Inheritance Tax Account |
|
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 |
| SDLT6 | How to complete your land transaction return - guidance notes on completing forms SDLT1, SDLT2, SDLT3 and SDLT4 |
|
New/Amended |
| SDLT60 | Certification that no Land Transaction Return is required for a land transaction |
|
New/Amended |
| SA101(MLA) | Self Assessment - Nothern Ireland Legislative Assembly |
|
New/Amended |
| SA101(MSP) | Self Assessment - Scottish Parliament |
|
New/Amended |
| SA103L | Lloyd's Underwriters: Income from membership of Lloyd's |
|
New/Amended |
| SA101(WAM) | Self Assessment The National Assembly for Wales (Supplementary Pages) |
|
New/Amended |
| SDLT_Sch2 | Schedule (2) for under/sub leases (tenancies of the non-residential or mixed use interests notified on related SDLT1) |
|
New/Amended |
| SDLT_Sch1 | Schedule (1) for under/sub leases (tenancies of the residential interest notified on related SDLT1) |
|
New/Amended |
| SA101(MP) | Self Assessment - Parliament |
|
New/Amended |
| SA100 | Self Assessment Tax Return |
|
New/Amended |
| SA303 | Claim to reduce payment on account |
|
New/Amended |
| SA101 | Self Assessment Employment (Supplementary Page) |
|
New/Amended |
| SA102 | Self Assessment Share Schemes (Supplementary Page) |
|
New/Amended |
| SA103 | Self Assessment Self-Employment (Supplementary Page) |
|
New/Amended |
| SA104 | Self Assessment Partnership (Short) (Supplementary Page) |
|
New/Amended |
| SA104F | Self Assessment Partnership (Full) (Supplementary Page) |
|
New/Amended |
| SA105 | Self Assessment Land and Property (Supplementary Page) |
|
New/Amended |
| SA106 | Self Assessment Foreign |
|
New/Amended |
| SA107 | Self Assessment Trusts Etc. (Supplementary Page) |
|
New/Amended |
| SA108 | Self Assessment Capital Gains |
|
New/Amended |
| SA109 | Self Assessment Non-Residence Etc. (Supplementary Page) |
|
New/Amended |
| SA101M | Self Assessment Ministers of Religion (Supplementary Page) |
|
New/Amended |
| SA800 | Self Assessment Partnership Tax Return |
|
New/Amended |
| SA800(PS) | Partnership Statement (FULL) |
|
New/Amended |
| SA801 | Self Assessment Partnership Land and Property |
|
New/Amended |
| SA802 | Self Assessment Partnership Foreign |
|
New/Amended |
| SA803 | Self Assessment Partnership Disposal of Chargeable Assets |
|
New/Amended |
| SA804 | Self Assessment Partnership Savings, Investments, and Other Income |
|
New/Amended |
| SA800(TP) | Self Assessment Partnership Trading and Professional Income |
|
New/Amended |
| SA907 | Trust and Estate Charities |
|
New/Amended |
| SA900 | Trust and Estate Tax Return |
|
New/Amended |
| SA906 | Trust and Estate Non-residence |
|
New/Amended |
| SA905 | Trust and Estate Capital Gains |
|
New/Amended |
| SA904 | Trust and Estate Foreign |
|
New/Amended |
| SA901 | Trust and Estate Trade |
|
New/Amended |
| SA901L | Lloyd's Underwriters: Income from membership of Lloyd's |
|
New/Amended |
| SA902 | Trust and Estate Partnership |
|
New/Amended |
| SA903 | Trust and Estate Land and Property |
|
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.