EFIS 51, October 2007 : Inheritance Tax / Inland Revenue

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Her Majesty�s Revenue and Customs has re-instated form IHTD21 for new procedures relating to Inheritance Tax which will come into force on 1st November.

In future, where there is an estate which is liable to payment of Inheritance Tax, the taxpayer or their legal representatives must apply for an IHT reference before submitting IHT200 to HMRC. IHTD21 performs this function.

Practitioners should not use IHTD21 before 1st November.

We also enclose an updated version of R85 and SA108 which required some minor adjustments.

Forms affected

IHTD21	Application for Inheritance Tax reference	New/Amended
R85	Getting Your Interest With out Tax Taken Off	New/Amended
SA108	Self Assessment Capital Gains	New/Amended

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