EFIS 9, March 2004 : Inheritance Tax / Inland Revenue

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The Inland Revenue has made some minor amendments to pages 1,2,3 and 6 of form IHT200 and have renumbered the worksheet from IHT(WS) to IHT200(WS).

In addition to altering IHTD3, IHTD6 and IHTD9, which are the supplementary sheets, which accompany IHT200, the Inland Revenue has produced a new form, IHTD3A.

IHTD3A should be used alongside form IHTD3 but is used to record gifts, which are made as part of normal expenditure out of income.

Although the Inland Revenue will continue to accept existing versions of these forms for an indefinite period, practitioners are advised to use the updated versions of these forms on receipt.

Forms affected

IHT200(No Worksheet)	Inland Revenue Account for Inheritance tax without Worksheet	New/Amended
IHT200(All)	Inland Revenue Account for Inheritance Tax - Including all supplementary pages)	New/Amended
IHTD3a	Gifts made as part of normal expenditure out of income	New/Amended
IHT200	Inland Revenue Account for Inheritance tax with Worksheet	New/Amended
IHTD3	Gifts and other transfers of value (IHT200 Supplementary Form)	New/Amended
IHTD6	Pensions (IHT200 supplementary form)	New/Amended
IHTD9	Life insurance and annuities (IHT200 supplementary form)	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.