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EFIS 97, October 2014 : Inheritance Tax / Inland Revenue

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On 6th October, Her Majesty's Revenue and Customs (HMRC) announced details of improvements to its bereavement service.

From 13th October, HMRC removed the need for personal representatives to complete form R27(M).

Instead, HMRC has replaced R27(M) with an automated process for PAYE customers and a tailored service for Self Assessment users which will include letters that match the individual's circumstances.

HMRC's announcement can be viewed at:

We have therefore amended form R27(M) with a warning pop up message to advise users the form has been removed by HMRC.

Forms IHT100(ALL), IHT30, IHT400(all), IHTC1, IHTC2, IHTD31 and IOV2 have all received minor field/macro amendments.

All forms should be used immediately.

Forms affected

IOV2 Instrument of Variation checklist New/Amended
IHTD31 Domicile oustide the United Kingdom New/Amended
IHT30 Application for a clearance certificate New/Amended
IHT100(ALL) Inheritance Tax Account, plus Event Forms, Supplementary Pages and Worksheet New/Amended
IHT400(all) Inheritance Tax account - Extended Form New/Amended
R27(M) Reclaiming tax or paying tax when someone dies New/Amended
IHTC1 Inventory Form - Confirmation New/Amended
IHTC2 Inventory continued 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.