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)	Withdrawn
SDLT47	Appeal and postponement application in relation to Stamp Duty Land Tax	Withdrawn
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.