EFIS 97, October 2014 : Inheritance Tax / Inland Revenue

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On 6th October, Her Majesty's Revenue and Customs (HMRC) announced details of improvements to its bereavement service.

From 13th October, HMRC removed the need for personal representatives to complete form R27(M).

Instead, HMRC has replaced R27(M) with an automated process for PAYE customers and a tailored service for Self Assessment users which will include letters that match the individual's circumstances.

HMRC's announcement can be viewed at: www.hmrc.gov.uk/news/bereavement-service.htm

We have therefore amended form R27(M) with a warning pop up message to advise users the form has been removed by HMRC.

Forms IHT100(ALL), IHT30, IHT400(all), IHTC1, IHTC2, IHTD31 and IOV2 have all received minor field/macro amendments.

All forms should be used immediately.

Forms affected

IOV2	Instrument of Variation checklist	New/Amended
IHTD31	Domicile oustide the United Kingdom	New/Amended
IHT30	Application for a clearance certificate	New/Amended
IHT100(ALL)	Inheritance Tax Account, plus Event Forms, Supplementary Pages and Worksheet	New/Amended
IHT400(all)	Inheritance Tax account - Extended Form	New/Amended
R27(M)	Reclaiming tax or paying tax when someone dies	New/Amended
IHTC1	Inventory Form - Confirmation	New/Amended
IHTC2	Inventory continued	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.