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EFIS 120, October 2018 : Inheritance Tax / Inland Revenue
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Further to Efis No.115/2018 earlier this month, HM Revenue and Customs have further amended IHT403. The title of Column A on page 5 has changed to 'Value at date of death' in the 'Gifts with reservation of benefit' and 'Pre-owned assets' sections of the form.
Subscribers to IHT400(ALL) will receive an update in due course.
This form can be used immediately.
Forms affected
IHT403 | Gifts and other transfers of value | New/Amended |
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