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EFIS 61, November 2008 : Inheritance Tax / Inland Revenue

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As part of its rebranding exercise, Her Majesty's Revenue and Customs (HMRC) has redesigned and renumbered IHT200 and replaced this main form and its Supplementary Sheets with IHT400 and new “Schedules” which are numbered IHT401-IHT423.

Probate practitioners will note that the assets of an individual’s estate are listed in two separate columns; column A caters for non-instalment option property and column B for instalment option property.

HMRC has devised new Schedules for bank and building society accounts, transfers of unused nil rate bond and conditional exemption from paying Inheritance Tax. Questions concerning a will are now included on IHT400.

IHT400 and IHT401-IHT423 should be used from 17th November although HMRC will continue to accept IHT200 until 16th March 2009.

HMRC has also made consequential amendments to IHTC1, IHTC5(2006), IHTC5(OUK)(2006), IHTC5(SE)(2006), IHT205(2006) and IHT207(2006) to reflect these changes.

All forms can be used immediately

Forms affected

IHT205(2006) Return of estate information New/Amended
IHT207(2006) Return of estate information (where deceased domiciled abroad) New/Amended
IHTC5(OUK)(2006) Return of estate information where deceased was domiciled abroad New/Amended
IHTC5(SE)(2006) Information about Small Estates New/Amended
IHTC5(2006) Return of estate information New/Amended
IHT400 Inheritance Tax account New/Amended
IHT401 Domicile outside the United Kingdom New/Amended
IHT403 Gifts and other transfers of value New/Amended
IHT404 Jointly owned assets New/Amended
IHT409 Pensions New/Amended
IHT411 Stocks and shares New/Amended
IHT407 Household and personal goods New/Amended
IHT415 Interest in another estate New/Amended
IHT416 Debts due to the estate New/Amended
IHT419 Debts owed by the deceased New/Amended
IHT410 Life assurance and annuities New/Amended
IHT405 Houses, land, buildings and interests in land New/Amended
IHT414 Agricultural relief New/Amended
IHT413 Business relief, business or partnership interests New/Amended
IHT417 Foreign assets New/Amended
IHT420 National Heritage assets, conditional exemption and offers in lieu of tax New/Amended
IHT422 Application for an Inheritance Tax reference New/Amended
IHT421 Probate summary New/Amended
IHT423 Direct payment scheme, bank or building society account New/Amended
IHT408 Household and personal goods given to charity New/Amended
IHT402 Claim to transfer unused Inheritance Tax nil rate band New/Amended
IHT406 Bank and building society accounts New/Amended
IHT418 Assets held in trust New/Amended
IHT400C Inheritance Tax account - Calculation New/Amended
IHT412 Unlisted stocks and shares, and control holdings 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.