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EFIS 31, March 2018 : Inheritance Tax / Inland Revenue

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At the beginning of this month HM Revenue & Customs (HMRC) updated R38(Expat), we therefore decided to add this form to our range, this form should be used if you are a foreign national assigned to the UK, you've paid too much tax and you want to claim a refund.

HMRC also updated form R40 to remove the section on bank or building society details.

In addition, we have also added form R43 to our range, this form should be used to claim personal allowances and a tax repayment if you're an individual not resident in the United Kingdom.

Please also find IHT436 which has received a slight macro amendment and form CAPA5_C which has received an amendment to the database field. IHT100(All) has also been updated and is available for your use.

All forms can be used immediately

For details of field amendments please go to:

Forms affected

IHT100(ALL) Inheritance Tax Account, plus Event Forms, Supplementary Pages and Worksheet New/Amended
CAPA5_C Inland Revenue Account for use where the unadministered property was within the operation of an earlier grant New/Amended
R40 Claim for repayment of tax deducted from savings and investments New/Amended
IHT436 Claim to transfer any unused residence nil rate band New/Amended
R38(Expat) Tax claim New/Amended
R43 Claim to personal allowances and tax repayment by an individual not resident in the UK 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.