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EFIS 6, January 2006 : Inheritance Tax / Inland Revenue

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Following Royal Assent of the Finance Bill 2004 on 22nd July 2004, the Policy Team at HMRC and H.M. Land Registry have approved these amendments and additions to an SDLT60 ''Self-Certificate''.

1. Grant of a lease for no chargeable consideration (that is, no premium and no rent of any monetary value).

2. Transfer or assignment of a leasehold interest in land (in Scotland, assignation of a tenant's interest under a lease) where both the following elements are satisfied:

(i) The term of the lease when granted was less than seven years.
(ii) The amount of any consideration is not such as to attract a charge to SDLT at a rate of 1% or more (ignoring the availability of any relief).

3. Land transaction in residential property (other than the grant or assignment of a lease) where the chargeable consideration, together with that of any linked transactions, is less than Ł1000.

4. Transfer to a beneficiary entitled under a will, or on intestacy, where the only consideration given is the assumption of 'secured debt' as defined in paragraph 3A of Schedule 3 Finance Act 2003.

5. Transfer of interest in a partnership for chargeable consideration not exceeding the zero rate threshold, which is not notifiable by virtue of paragraph 30 of Schedule 15 of the Finance Act 2003.

We have therefore inserted these descriptions on the SDLT60 alongside a tick-box.

The SDLT4 and SA905 have also received minor field amendments and are available for your use.

Please also find available the IHT100(ALL), IHT200(ALL), IHT200(TC) IHT200_WS and IHTD9, which have all received macro amendments.

All forms can be used immediately.

Forms affected

IHT200_WS Inheritance Tax Account including Worksheet New/Amended
IHT200(All) Inheritance Tax Account including all supplementary pages New/Amended
IHT100(ALL) Inland Revenue Account for Inheritance Tax, plus Event Forms, Supplementary Pages and Worksheet New/Amended
SDLT4 Land Transaction Return - Additional details about the transactions, including leases New/Amended
SDLT60 Certification that no Land Transaction Return is required for a land transaction New/Amended
IHT200(TC) Inheritance Tax Account including all supplementary pages - Tenants in Common New/Amended
IHTD9 Life insurance and annuities New/Amended
SA905 Trust and Estate Capital Gains 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.