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EFIS 32, April 2017 : Inheritance Tax / Inland Revenue

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Subscribers to this range are requested to use the latest versions of the forms listed after Her Majesty's Revenue & Customs (HMRC) amended them.

HMRC has amended the forms listed to reflect the changes made by the introduction of the residence nil rate band (RNRB) and the transferable residence nil rate band (TRNRB which will come into force on 6th April.

In particular, IHT435 and IHT436 are two new forms which HMRC has specifically designed for the purposes of RNRB and TRNRB.

The information which is completed on IHT435 and IHT436 is then used to complete the global return for RNRB and TRNRB which is then submitted to HMRC.

All these new and amended IHT forms should be used to submit applications to HMRC which are completed on and after 6th April 2017.

SA700 for the Tax Year 2016/2017 is also enclosed for your use, we wish to emphasise that this form should only be used in accordance with HMRC's policy and should be used by non-resident companies.

Please also find IHT403 which has received a field amendment.

For details of field amendments please go to:

Forms affected

IHT400 Inheritance Tax account New/Amended
IHT403 Gifts and other transfers of value New/Amended
IHT422 Application for an Inheritance Tax reference New/Amended
IHT421 Probate summary New/Amended
IHT423 Direct payment scheme, bank or building society account New/Amended
IHT400C Inheritance Tax account - Calculation New/Amended
SA700 Tax Return for a non-resident company liable to Income Tax New/Amended
IHT122 Application forr an Inheritance Tax Reference following a chargeable event New/Amended
IHT435 Claim for residence nil rate band (RNRB) New/Amended
IHT436 Claim to transfer any unused residence nil rate band New/Amended
IHTC1 Inventory Form - Confirmation 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.