EFIS 8, : Inheritance Tax / Inland Revenue

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RANGE: INLAND REVENUE/INHERITANCE TAX

IHT30-Application for a Clearance Certificate [IHT30]
IHT40-Schedule of Stocks and Shares [IHT40]
IHTP26A-Confirmation of Payment of Inheritance Tax [IHTP26A]

Practitioners are advised that the Inland Revenue have renumbered Cap form 30 as IHT30 and altered the wording and layout of this form. The title of IHT30 remains the same as Cap 30.

IHT40 has been amended in respect of the notes on page 1 and the information which practitioners are now asked to provide by the Inland Revenue.

P26A is a new form which practitioners will need to use from 26th April. From this date, the Probate Registries in England and Wales will no longer need to inspect an Inland Revenue Account before a grant of representation can be issued. Instead, practitioners should complete and submit P26A to the Probate Registry when making the application for a grant. Practitioners should first consult the notes which accompany P26A before attempting to complete this new form.

Forms affected

IHT30	Application for clearance certificate	New/Amended
IHT40	Schedule of Stocks and Shares	New/Amended
IHTP26A	Confirmation of Payment of Inheritance Tax	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.