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EFIS 77, November 2012 : Inheritance Tax / Inland Revenue

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Her Majesty's Revenue and Customs (HMRC) has made some minor corrections to the version of IHT38 which we circulated to you on EFIS No. 54 in August.

In particular, HMRC has amended its information about when IHT38 should be used and to reflect legislation on time limits which changed in April 2011.

Please also find available a revised IHT400 which has received a slight macro amendment.

Both forms can be used immediately.

Forms affected

IHT400 Inheritance Tax account New/Amended
IHT38 Claim for relief - loss on sale of land 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.