EFIS 57, November 2007 : Inheritance Tax / Inland Revenue

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Her Majesty's Revenue and Customs (HMRC) has updated IHT100, IHT105 and IHT500.

In addition, HMRC has created a new form, IHT216 following amendments to Inheritance Tax which the Chancellor of the Exchequer announced in his Pre-Budget Report.

IHT216 can be used to make a claim to transfer any unused nil rate band on the second death of a civil or married partner which will be lodged with IHT200.

Further to EFIS No.51/2007 please find enclosed the IHT200(ALL) which has been amended to include the IHTD21.

Please also find enclosed the IHT200, IHTD2, IHTD5, IHTD6, IHTD7, IHTD8, IHTD9, IHTD11, IHTD14, IHTD18 IHTD19 and IHTD20 which have received minor textural and formatting amendments.

All forms can be used immediately.

Forms affected

IHTD19	Confirmation that no Inheritance tax is payable	New/Amended
IHT200_WS	Inheritance Tax Account Including worksheet	New/Amended
IHTD20	Application to transfer funds to pay inheritance tax	New/Amended
IHT100	Inheritance Tax Account	New/Amended
IHT200(All)	Inheritance Tax Account including all supplementary pages	New/Amended
IHT100(ALL)	Inheritance Tax Account, plus Event Forms, Supplementary Pages and Worksheet	New/Amended
IHT500	Election for Inheritance Tax to apply to asset previously owned	New/Amended
IHT105	Alternatively secured or unsecured pension fund return of information	New/Amended
IHT216	Claim to transfer unused Inheritance Tax nil rate band	New/Amended
IHT200	Inheritance Tax Account	New/Amended
IHTD2	Domicile outside the United Kingdom	New/Amended
IHTD5	Assets held in trust (settled property)	New/Amended
IHTD6	Pensions	New/Amended
IHTD7	Stocks and shares	New/Amended
IHTD8	Debts due to the estate	New/Amended
IHTD9	Life insurance and annuities	New/Amended
IHTD11	Interest in another estate	New/Amended
IHTD14	Business relief, business or partnership interests	New/Amended
IHTD18	Probate summary	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.