Tel: 03300 602 102 opt 1

Customer Portal

For individual paper/PDF forms, please contact the Oyez Store by clicking here or calling 0845 217 7565.

Please note, as of 28th February 2020 we no longer accept cases raised by email; your case will not be logged and you will receive no response to your query. If you haven’t already, register for the Customer Portal: unlock a wealth of useful information and submit cases in an easier, more efficient way! Find out more here.

Register for the Customer Portal
 Printer Friendly     EFIS Help Other Relevant EFIS    Word File:

EFIS 57, November 2007 : Inheritance Tax / Inland Revenue

You must login to download the contents of this EFIS.

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.