EFIS 56, October 2004 : Inheritance Tax / Inland Revenue

You must login to download the contents of this EFIS.

The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004 prescribe new rules for excepted estates from 1st November 2004, onwards.

In future, an application for a grant of representation in England and Wales must be accompanied by IHT205 or IHT207.

Practitioners in England and Wales must not submit IHT205 and IHT207 before 1st November.

In addition, we have also taken this opportunity to update IR38 and publish the Self-Assessment version for claiming tax which is IR38(SA).

In Scotland, the new forms IHTC5 or IHTC5(OUK) will accompany the IHTC1 form when it is delivered to the Sheriff Court, unless the estate is one where an IHT200 has been completed.

Where IHTC1 is made under the Small Estates Act, a simpler form called IHT5CS(SE) is used instead.

These changes in procedure have necessitated changes to the existing forms IHTC1 and IHTC4_04.

Because these new Regulations do not come into force until 1st November, practitioners in Scotland must not use the amended versions of IHTC1 and IHTC4_04 before this date. Both forms must be accompanied by the new form IHTC5.

The SA100 and SA800 have been amended on page 2, the telephone and fax numbers for the Order line if you live or work abroad now read (+44) 8701 555664 and (+44) 8701 555778 respectively.

The IR185TI has also been amended by the Inland Revenue and is enclosed for your immediate use.

We have also added at the request of customers form IR27 - Potential repayment to the estate, this form can be used to finalise the tax position to date of death and make a claim to repayment.

Whilst writing macro enhancements/amendments have also been made to forms IHT200(ALL), IHT200(TC), IHT100(ALL), IHT100WS, SA108 and IR185EI.

Finally, please delete the following obsolete forms from your system(s) immediately. Please see deletion instructions below.

Forms affected

CAPA3_97	For Deaths on or after 18th March 1986 only	Withdrawn
CAPB3_95	Small Estates Where Gross Executry Estate is less than 17,000 Pounds	Withdrawn
CAPB4_97	For Use Where the Estate is an 'Excepted Estate	Withdrawn
IR59(96)	Statement of Trust Income	Withdrawn
IHT26	Statement of Domicile	Withdrawn
IHT37	Schedule of Land and Interests in Land	Withdrawn
IHT40	Schedule of Stocks and Shares	Withdrawn
IR59(93)	Statement of Trust Income	Withdrawn
IR59(94)	Statement of Trust Income	Withdrawn
IR185TI	Statement of income from trusts	New/Amended
IHT200(All)	Inland Revenue Account for Inheritance Tax - Including all supplementary pages)	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
IHT205	Return of estate information	New/Amended
IHT200(TC)	Inland Revenue Account for Inheritance Tax - Tenants In Common- Including all supplementary pages	New/Amended
IHTC4_04	Corrective Account/Inventory-May 2004	New/Amended
IHT207	Return of estate information (where deceased domiciled abroad)	New/Amended
IR38	Tax Claim	New/Amended
IHTC5	Return of estate information	New/Amended
IHTC5(OUK)	Return of estate information	New/Amended
IHTC5(SE)	Information about Small Estates	New/Amended
IR38(SA)	Tax Claim	New/Amended
IR27	Potential Repayment to the Estate	New/Amended
IR185EI	Statement of Estate Income	New/Amended
SA100	Self Assessment Tax Return	New/Amended
SA108	Self Assessment Capital Gains	New/Amended
SA800	Self Assessment Partnership Tax Return	New/Amended
IHTC1	Inventory Form - Confirmation	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.