EFIS 77, November 2012 : Inheritance Tax / Inland Revenue

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Her Majesty's Revenue and Customs (HMRC) has made some minor corrections to the version of IHT38 which we circulated to you on EFIS No. 54 in August.

In particular, HMRC has amended its information about when IHT38 should be used and to reflect legislation on time limits which changed in April 2011.

Please also find available a revised IHT400 which has received a slight macro amendment.

Both forms can be used immediately.

Forms affected

IHT400	Inheritance Tax account		New/Amended
IHT38	Claim for relief - loss on sale of land		New/Amended

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