EFIS 23, May 2003 : Inheritance Tax / Inland Revenue

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The Inland Revenue has produced a new version of IHT100 which both replaces and combines the current versions of IHT100 and IHT101 to be used immediately on receipt. IHT101 should therefore be deleted. Please see below for deletion instructions.

IHT100 should be used to notify the Inland Revenue of all chargeable events, which give rise to Inheritance Tax, other than death, and list the assets involved in a transfer.

IHT100a to IHT100f have been produced to elicit more detailed information about each manual chargeable event.

IHTD31 to IHTD40 are supplementary pages, which should be completed when providing detailed information about the assets mentioned in IHT100.

IHT100WS is a worksheet which allows practitioners to calculate the amount of Inheritance Tax which is payable.

SA303 has also been updated and enclosed on this update, along with the IHT200(all) and the IHT35 which have had minor macro amendments made to them.

Forms affected

IHT101	Account of a Chargeable Event Under Inheritance Tax Act 1984 Part III Chapter III	Withdrawn
IHTD31	Domicile outside the United Kingdom	New/Amended
IHTD32	Stocks and shares	New/Amended
IHTD33	Dedts due to the Settlement or Trust	New/Amended
IHTD34	Life insurance and annuities	New/Amended
IHTD35	Household and personal goods	New/Amended
IHTD38	Business relief, business or partnership interests	New/Amended
IHTD36	Land, buildings and interests in land	New/Amended
IHTD37	Agricultural Relief	New/Amended
IHTD39	Foreign assets	New/Amended
IHTD40	Continuation sheet for additional information	New/Amended
IHTD41	Checklist	New/Amended
IHTD42	Confirmation that no Inheritance tax is payable	New/Amended
IHT100a	Gifts and other transfers of value	New/Amended
IHT100	Inland Revenue Account for Inheritance Tax	New/Amended
IHT100b	Termination of an interest in possession	New/Amended
IHT100c	Assets ceasing to be held on discretionary trusts. Proportionate charge.	New/Amended
IHT100d	Non Interest in possession. Settlements Principle charge (ten-year anniversary)	New/Amended
IHT100e	Charges on special trusts.	New/Amended
IHT200(All)	Inland Revenue Account for Inheritance Tax - Including all supplementary pages)	New/Amended
IHT100f	Cessation of conditional exemption. Disposal of timber or underwood.	New/Amended
IHT100WS	Inheritance Tax Worksheet	New/Amended
IHT100(ALL)	Inland Revenue Account for Inheritance Tax, plus Event Forms, Supplementary Pages and Worksheet	New/Amended
IHT35	Claim for Relief Loss on Sale of Shares	New/Amended
SA303	Self Assessment Claim to Reduce Payments on Account	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.