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EFIS 38, August 2002 : Inheritance Tax / Inland Revenue

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We enclose a new addition to this range of forms, which reflects changes made to it by the Inland Revenue, earlier this year.

In particular, practitioners will note a number of minor amendments, including:-

· a change in description of the form from "trust enquiry" to "trust details"
· the provision of two trustees' boxes on the form
· new boxes to identify Scottish law trusts and employee benefit trusts
· a new box for the date that the trust commenced in a will trust.

Practitioners can use this form immediately.

Forms affected

IHT41G Trust Details 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.