EFIS 72, November 2012 : Inheritance Tax / Inland Revenue

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Her Majesty's Revenue and Customs (HMRC) has amended existing Inheritance Tax forms IHT400, IHT404, IHT421 and IOV2 to reflect changes which HMRC has made to these forms on 1st November.

Consequential changes have also been made to IHT400(ALL) as a result of HMRC's amendments to IHT400.

IHT430 is a new form to claim a reduced rate of Inheritance Tax payable on the estate of a person who died on or after 6th April 2012.

Please also find available IHT407 and IHT423 which have received slight field amendments.

All forms should be used immediately.

Forms affected

IOV2	Instrument of Variation checklist	New/Amended
IHT404	Jointly owned assets	New/Amended
IHT407	Household and personal goods	New/Amended
IHT421	Probate summary	New/Amended
IHT423	Direct payment scheme, bank or building society account	New/Amended
IHT400(all)	Inheritance Tax account - Extended Form	New/Amended
IHT430	Reduced rate of Inheritance Tax	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.