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EFIS 115, October 2018 : Inheritance Tax / Inland Revenue

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Her Majesty's Revenue & Customs (HMRC) has recently amended IHT403 by including an additional question on page 1 which seeks to identify responsibility for the payment of any tax which may be payable on a gift.

HMRC has also altered the wording on page 2 of IHT403 concerning the definition of "taper relief" and HMRC has also inserted an extra sheet for any gifts which were previously made seven years before the date of death.

Subscribers to IHT400(ALL) will receive an update in due course.

Also, please find available form IHT400C which has received a macro amendment and form IHTC1 which has received a minor textual amendment.

All forms should be used immediately.

Forms affected

IHT403 Gifts and other transfers of value New/Amended
IHT400C Inheritance Tax account - Calculation 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.