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EFIS 18, March 2011 : Inheritance Tax / Inland Revenue

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Important Notice: These revised Self Assessment forms should only be submitted where either your client or your firm’s practice cannot file them online in accordance with HMRC’s policy.

In supplying identical versions of SA100-109, SA800-804 and SA900-907 for the 2010/2011 tax year, we wish to emphasise that these forms should only be used in accordance with HMRC’s policy which applied to the 2007/2008 tax year and is briefly summarised below.

In other words, practitioners should only submit these identical forms where their client’s tax return cannot be filed online. HMRC reserves the right to withdraw this concession if it is “abused” by professionals who could otherwise file online.

For Individuals - SA100 is the main form which is supplemented by SA101 - SA109.

For Partnerships - SA800 is the main form, supplemented by SA801 - SA804, as appropriate.

For Trust Estates - SA900 is the main form, supplemented by the other forms SA901 - SA923, as appropriate.

SA110 is a new form which has been added to the range.

Following last month’s publication of this new form IHT217 on EFIS No.10/2011, Her Majesty’s Revenue and Customs (HMRC) advised Oyez that they had discovered an error in IHT217 which HMRC asked Oyez to withdraw from this range.

HMRC has now corrected their error and so we invite practitioners to use the amended version of IHT217 in conjunction with IHTC5(2006) in Scotland and IHT205(2006) in England and Wales where the entire nil rate band for Inheritance Tax purposes is available for transfer on an excepted estate.

Finally, we include an amended version of IHT205(2006) which has received a macro amendment and also R40(2011) which replaces IR40.

All forms come in into force on 6th April 2011 except for forms IHT217 and IHT205(2006) which can be used immediately.

Forms affected

IR40 Claim for Repayment Withdrawn
SA103L Self Assessment Lloyd's Underwriters New/Amended
IHT205(2006) Return of estate information New/Amended
SA923 Estate Pension Charges ETC New/Amended
SA100C Self Assessment Charity New/Amended
SA103F Self Assessment Self-employment (full) New/Amended
SA102M Self Assessment Ministers of Religion New/Amended
SA102(MLA) Self Assessment Northern Ireland Legislative Assembly New/Amended
SA102(MP) Self Assessment Parliament New/Amended
SA102(MSP) Self Assessment Scottish Parliament New/Amended
SA102(WAM) Self Assessment The National Assembly for Wales New/Amended
SA103S Self Assessment Self-employment (short) New/Amended
SA104S Self Assessment Partnership (short) New/Amended
SA110 Tax calculation summary New/Amended
R40(2011) Claim for repayment of tax deducted from savings and investments New/Amended
IHT217 Claim to transfer unused nil rate band for excepted estates New/Amended
SA100 Self Assessment Tax Return New/Amended
SA101 Self Assessment Additional Information New/Amended
SA102 Self Assessment Employment New/Amended
SA104F Self Assessment Partnership (full) New/Amended
SA105 Self Assessment UK property New/Amended
SA106 Self Assessment Foreign New/Amended
SA107 Self Assessment Trusts etc. New/Amended
SA108 Self Assessment Capital Gains Summary New/Amended
SA109 Self Assessment Residence, remittance basis etc. New/Amended
SA800 Self Assessment Partnership Tax Return New/Amended
SA800(PS) Self Assessment - Partnership Statement (FULL) New/Amended
SA801 Self Assessment Partnership UK Property New/Amended
SA802 Self Assessment Partnership Foreign New/Amended
SA803 Self Assessment Partnership Disposal of Chargeable Assets New/Amended
SA804 Self Assessment Partnership Savings, Investments, and Other Income New/Amended
SA800(TP) Self Assessment Partnership Trading and Professional Income New/Amended
SA907 Trust and Estate Charities New/Amended
SA900 Trust and Estate Tax Return New/Amended
SA906 Trust and Estate Non-residence New/Amended
SA905 Trust and Estate Capital Gains New/Amended
SA904 Trust and Estate Foreign New/Amended
SA901 Trust and Estate Trade New/Amended
SA901L Lloyd's Underwriters: Income from membership of Lloyd's New/Amended
SA902 Trust and Estate Partnership New/Amended
SA903 Trust and Estate UK Property 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.