EFIS 2, January 2009 : Inheritance Tax / Inland Revenue

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Practitioners are required to use the latest version of SDLT46 following a change of address as to where the form should be sent on its completion.

Instead of the Newcastle Stamp Office, practitioners should send SDLT46 to the Birmingham Stamp Office when lodging an appeal against a penalty which has been charged for the late filing of a land transaction return.

Also, we have made enhanced macro amendments to forms IHT400-IHT423.

All forms should be used immediately.

Forms affected

SDLT46	Appeal against Penalty Determinations	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

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.