EFIS 11, February 2014 : Inheritance Tax / Inland Revenue

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Her Majesty's Revenue & Customs (HMRC) has created a 2011 edition of IHT205 which should be completed when a person died on or after 6th April 2011.

Subscribers to this range should continue to use IHT205(2006) for deaths which occurred on or after 1st September 2006.

The amended versions of IHT205 and IHT217 should only be used for applications completed on or after 19th February.

Forms IHT400, IHT404, IHT406, IHT400(All) and IHTC2 have all received minor field amendments. These forms can be used immediately.

Forms affected

IHT400	Inheritance Tax account	New/Amended
IHT404	Jointly owned assets	New/Amended
IHT406	Bank and building society accounts and National Savings and Investments	New/Amended
IHT400(all)	Inheritance Tax account - Extended Form	New/Amended
IHT217	Claim to transfer unused nil rate band for excepted estates	New/Amended
IHT205(2011)	Return of estate information	New/Amended
IHTC2	Inventory continued	New/Amended

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