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EFIS 13, February 2014 : 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 SA100-200, SA700, SA800-804 and SA900-907 for the 2013/2014 tax year, we wish to emphasise 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.
SA200 is a short tax Return form and can only be used in certain specific circumstances details of these can be obtained at hmrc.gov.uk/sa.
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 will come into force on 6th April 2014
Forms affected
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.