EFIS 66, August 2011 : Inheritance Tax / Inland Revenue

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Her Majesty�s Revenue and Customs (HMRC) has recently amended IHT402 and IHT420, which also form part of our IHT400(ALL).

Although HMRC will continue to accept the current editions of IHT402 and IHT420 until 30th September, practitioners may prefer to use the latest editions of IHT402, IHT420 and IHT400(ALL).

Please also find available forms IHT411 which has received a macro amendment and SA108 and IHT217 which have received slight field amendments.

All forms can be used immediately.

Forms affected

IHT411	Listed stocks and shares	New/Amended
IHT420	National Heritage assets, conditional exemption and maintenance funds	New/Amended
IHT402	Claim to transfer unused nil rate band	New/Amended
IHT400(all)	Inheritance Tax account - Extended Form	New/Amended
IHT217	Claim to transfer unused nil rate band for excepted estates	New/Amended
SA108	Self Assessment Capital Gains 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.