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EFIS 11, March 2009 : Inheritance Tax / Inland Revenue

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Her Majesty’s Revenue and Customs has amended page 6 of IHT404 and page 2 of IHT421 to refer to the correct Probate value for HM Court Service.

In addition, Her Majesty’s Revenue and Customs has also made unrelated amendments to the signature and employer sections of form 64_8 which are designed to provide clarification and aid accurate completion.

We have also made minor macro and field amendments to form IHT400.

These forms can be used immediately.

Finally, from 15th March, subscribers to this range are reminded that Her Majesty’s Revenue and Customs will no longer accept IHT200 and its supplementary forms which were replaced by IHT400 - IHT423 forms on EFIS No.61 in November 2008. Please also refer to EFIS No.5 which we issued in January concerning the use of IHT400 - IHT423.

We recommend that you delete the following forms from your system to prevent their use on or after 15th March.

If you are not using Active Library, you will need to manually delete some forms. For deletion instructions, click here

Forms affected

IHTD19 Confirmation that no Inheritance Tax is payable Deleted   [?]
IHT200_WS Inheritance Tax Account including Worksheet Deleted   [?]
IHTD20 Application to transfer funds to pay inheritance tax Deleted   [?]
IHTD21 Application for Capital Taxes reference Deleted   [?]
IHT200(All) Application for Capital Taxes referenceInland Revenue Account for Inheritance Tax - Including all supplementary pages) Deleted   [?]
IHTD3a Gifts made as part of normal expenditure out of income Deleted   [?]
IHT200(All)TC Inland Revenue Account for Inheritance Tax - Including all supplementary pages) - Tenants In Common Deleted   [?]
IHTD4(TC) Joint and nominated assets - Tenants in Common (IHT200 supplementary form) Deleted   [?]
IHTD10A Household and personal goods given to charity Deleted   [?]
IHT200 Inheritance Tax Account Deleted   [?]
IHTD1 The Will Deleted   [?]
IHTD2 Domicile outside the UK (IHT200 supplementary form) Deleted   [?]
IHTD3 Gifts and other transfers of value Deleted   [?]
IHTD4 Joint and nominated assets (IHT200 supplementary form) Deleted   [?]
IHTD5 Assets held in trust (settled property) Deleted   [?]
IHTD6 Pensions Deleted   [?]
IHTD7 Stocks and shares Deleted   [?]
IHTD8 Debts due to the estate Deleted   [?]
IHTD9 Life insurance and annuities Deleted   [?]
IHTD10 Household and personal goods Deleted   [?]
IHTD11 Interest in another estate Deleted   [?]
IHTD12 Land, buildings and interest in land (IHT200 supplementary form) Deleted   [?]
IHTD13 Agricultural Relief Deleted   [?]
IHTD14 Business relief, business or partnership interests Deleted   [?]
IHTD15 Foreign assets Deleted   [?]
IHTD16 Debts owed by the estate Deleted   [?]
IHTD17 Continuation sheet for additional information Deleted   [?]
IHTD18 Probate summary Deleted   [?]
IHT200CHK Checklist Deleted   [?]
64_8 Authorising your agent New/Amended
IHT400 Inheritance Tax account New/Amended
IHT404 Jointly owned assets New/Amended
IHT421 Probate summary 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.