EFIS 36, July 2004 : Inheritance Tax / Inland Revenue

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This EFIS contains an additional supplementary page IHTD4 that deals with Tenants In Common, as opposed to Joint Tenants. The IHT200(TC) has also been added to take account of Tenants in Common.

Also included are two revised copies of the IHTC4: the IHTC4_03 calculates the Tax Threshold as �255,000 and the IHTC4_04 calculates the Tax Threshold as �263,000.

Practitioners are advised to delete IHTC4. Please see deletion instructions below.

Whilst writing we have also at the request of customers added forms IHT205 and IR40 to the range.

Practitioners can use these forms immediately upon receipt.

Forms affected

IHTC4	Corrective Account/Inventory	Withdrawn
IHTC4_03	Corrective Account/Inventory- April 2003	New/Amended
IR40	Claim for Repayment	New/Amended
IHT205	Short Form for Personal Applicants	New/Amended
IHT200(TC)	Inland Revenue Account for Inheritance Tax - Tenants In Common- Including all supplementary pages	New/Amended
IHTD4(TC)	Joint and nominated assets - Tenants in Common (IHT200 supplementary form)	New/Amended
IHTC4_04	Corrective Account/Inventory- May 2004	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.