EFIS 103, November 2014 : Inheritance Tax / Inland Revenue

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Pursuant to the information which was supplied to you on EFIS 101/2014, subscribers to this range are requested to use the latest versions of these Inheritance Tax forms after Her Majesty's Revenue and Customs (HMRC) amended the Helpline telephone number and website address and other details on these forms.

Although HMRC will continue to accept older versions of these IHT forms, practitioners may prefer to use the latest versions when the HMRC make them available on their website.

Forms affected

IOV2	Instrument of Variation checklist	New/Amended
IHTD32	Stocks and Shares	New/Amended
IHT30	Application for a clearance certificate	New/Amended
IHTD36	Land, buildings and interests in land	New/Amended
IHTD39	Foreign assets	New/Amended
IHT100a	Gifts and other transfers of value	New/Amended
IHT100	Inheritance Tax Account	New/Amended
IHT100b	Termination of an interest in possession	New/Amended
IHT100(ALL)	Inheritance Tax Account, plus Event Forms, Supplementary Pages and Worksheet	New/Amended
IHT500	Election for Inheritance Tax to apply to asset previously owned	New/Amended
IHT100g	Alternatively secured pension chargeable event	New/Amended
IHT205(2006)	Return of estate information if the person died on or after 1st September 2006	New/Amended
IHT207(2006)	Return of estate information (where deceased domiciled abroad) if the person died on or after 1st September 2006	New/Amended
IHTC5(OUK)(2006)	Return of estate information where deceased was domiciled abroad if the person died on or after 1st September 2006	New/Amended
IHTC5(SE)(2006)	Information about Small Estates if the person died on or after 1st September 2006	New/Amended
IHTC5(2006)	Return of estate information if the person died on or after 1st September 2006	New/Amended
IHT400	Inheritance Tax account	New/Amended
IHT401	Domicile outside the United Kingdom	New/Amended
IHT403	Gifts and other transfers of value	New/Amended
IHT404	Jointly owned assets	New/Amended
IHT409	Pensions	New/Amended
IHT411	Listed stocks and shares	New/Amended
IHT407	Household and personal goods	New/Amended
IHT415	Interest in another estate	New/Amended
IHT416	Debts due to the estate	New/Amended
IHT419	Debts owed by the deceased	New/Amended
IHT410	Life assurance and annuities	New/Amended
IHT405	Houses, land, buildings and interests in land	New/Amended
IHT414	Agricultural relief	New/Amended
IHT413	Business and partnership interests and assets	New/Amended
IHT417	Foreign assets	New/Amended
IHT420	National Heritage assets, conditional exemption and maintenance funds	New/Amended
IHT422	Application for an Inheritance Tax reference	New/Amended
IHT421	Probate summary	New/Amended
IHT423	Direct payment scheme, bank or building society account	New/Amended
IHT408	Household and personal goods donated to charity	New/Amended
IHT402	Claim to transfer unused nil rate band	New/Amended
IHT406	Bank and building society accounts and National Savings and Investments	New/Amended
IHT418	Assets held in trust	New/Amended
IHT400(all)	Inheritance Tax account - Extended Form	New/Amended
IHT400C	Inheritance Tax account - Calculation	New/Amended
IHT412	Unlisted stocks and shares, and control holdings	New/Amended
IHT430	Reduced rate of Inheritance Tax	New/Amended
IHT35	Claim for relief - loss on sale of shares	New/Amended
IHT38	Claim for relief - loss on sale of land	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.