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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

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.