EFIS 27, : Inheritance Tax / Inland Revenue

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RANGE: INHERITENANCE TAX/INLAND REVENUE
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IHTC1 -Confirmation [IHTC1]
IHTC2-Inventory [IHTC2]
IR185-Certificate of Deduction of Tax [IR185]
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From 25th September, the Inland Revenue will require practitioners in Scotland to submit a new from C1 where previously Scottish practitioners would have used Cap Forms A3, B3 and B4.

C1 should be used in applications for confirmation. C2 is the continuation sheet which can be used in conjunction with C1.

Further detailed information about these new procedures will be contained in a Press Release on 25th September.

C1 and C2 ought not to be used before 25th September and A3, B3 and B4 must not be used after this date.

In addition, we have taken this opportunity to forward an amended version of IR185.

Forms affected

IR185	Certificate of Deduction of Income Tax	New/Amended
IHTC1	For Deaths on or after 18th March 1986 only	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.