EFIS 83, November 2011 : Inheritance Tax / Inland Revenue

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Her Majesty�s Revenue and Customs (HMRC) has amended IHT409 to reflect changes which the Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment)(No. 2) Regulations 2011 introduced on 1st October concerning changes to alternatively secured pensions. This also affects IHT409 within the IHT400(all).

HMRC has also amended IHTC4, IHTC4(C), IHTC4(S) and designed a new continuation sheet IHTC4(S)(C).

All forms should be used immediately.

Forms affected

IHTC4(C)	Continuation page for form C4	New/Amended
IHTC4(S)	Corrective Inventory and Account	New/Amended
IHT409	Pensions	New/Amended
IHT400(all)	Inheritance Tax account - Extended Form	New/Amended
IHTC4	Corrective Account	New/Amended
IHTC4(S)(C)	Continuation page for form C4(S)	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.