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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.