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EFIS 10, February 2011 : Inheritance Tax / Inland Revenue

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Her Majesty’s Revenue and Customs (HMRC) has amended IHT205(2006) and IHTC5(2006) in accordance with the Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2011 which will come into force on 1st March.

HMRC has also drafted a new form IHT217 which can be used in conjunction with IHTC5(2006) in Scotland and IHT205(2006) in England and Wales where the entire nil rate band for Inheritance Tax purposes is available for transfer on an excepted estate.

The amended versions of all three forms should not be used before 1st March.

Forms affected

IHT205(2006) Return of estate information New/Amended
IHTC5(2006) Return of estate information New/Amended
IHT217 Claim to transfer unused nil rate band for excepted estates 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.