EFIS 24, March 2013 : Inheritance Tax / Inland Revenue

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Important Notice: These revised Self Assessment forms should only be submitted where either your client or your firm's practice cannot file them online in accordance with HMRC's policy.

In supplying identical versions of SA100-110, SA800-804 and SA900-923 for the 2012/2013 tax year, we wish to emphasize that these forms should only be used in accordance with HMRC's policy which applied to the 2007/2008 tax year and is briefly summarised below.

In other words, practitioners should only submit these identical forms where their client's tax return cannot be filed online. HMRC reserves the right to withdraw this concession if it is "abused" by professionals who could otherwise file online.

For Individuals - SA100 is the main form which is supplemented by SA101 - SA110.

For Partnerships - SA800 is the main form, supplemented by SA801 - SA804, as appropriate.

For Trust Estates - SA900 is the main form, supplemented by the other forms SA901 - SA923, as appropriate.

All forms come into force on 6th April 2013

In addition, HMRC has also amended R40 for use on or after 6th April and IHT408 for use on or after 8th April.

Finally forms IHT400(all), IHT407 and IHT430 have all received minor amendments.

Forms affected

SA103L	Self Assessment Lloyd's Underwriters	New/Amended
SA923	Estate Pension Charges ETC	New/Amended
SA103F	Self Assessment Self-employment (full)	New/Amended
SA102M	Self Assessment Ministers of Religion	New/Amended
SA102(MLA)	Self Assessment Northern Ireland Legislative Assembly	New/Amended
SA102(MP)	Self Assessment Parliament	New/Amended
SA102(MSP)	Self Assessment Scottish Parliament	New/Amended
SA102(WAM)	Self Assessment The National Assembly for Wales	New/Amended
SA103S	Self Assessment Self-employment (short)	New/Amended
SA104S	Self Assessment Partnership (short)	New/Amended
IHT407	Household and personal goods	New/Amended
IHT408	Household and personal goods donated to charity	New/Amended
IHT400(all)	Inheritance Tax account - Extended Form	New/Amended
SA110	Tax calculation summary	New/Amended
R40	Claim for repayment of tax deducted from savings and investments	New/Amended
IHT430	Reduced rate of Inheritance Tax	New/Amended
SA100	Self Assessment Tax Return	New/Amended
SA101	Self Assessment Additional Information	New/Amended
SA102	Self Assessment Employment	New/Amended
SA104F	Self Assessment Partnership (full)	New/Amended
SA105	Self Assessment UK property	New/Amended
SA106	Self Assessment Foreign	New/Amended
SA107	Self Assessment Trusts etc.	New/Amended
SA108	Self Assessment Capital Gains Summary	New/Amended
SA109	Self Assessment Residence, remittance basis etc.	New/Amended
SA800	Self Assessment Partnership Tax Return	New/Amended
SA800(PS)	Self Assessment - Partnership Statement (FULL)	New/Amended
SA801	Self Assessment Partnership UK 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 UK 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.