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EFIS 82, December 2022 : Inheritance Tax / Inland Revenue

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HM Revenue and Customs have updated a number of forms, which are all now available for immediate use, details of the changes are as follows:

- The IHT35 has been updated to include investments which do not qualify for Claim for Relief.
- The IHT411 now includes a link in the section 'When to use this form', for information about listed shares and securities HMRC does not recognise. 'Personal Equity Plans' has been removed from the 'Listed stocks, shares, and investments that did not give the deceased control of the company' section, and information about 'foreign shares' has been updated to include 'other UK exchanges'.
- Finally the IHT400 has been amended to make it clear you should not submit original documents with your application and must enclose an IHT421 or C1 if you're applying for probate or confirmation.

For details of field amendments please go to:

Forms affected

IHT400 Inheritance Tax account New/Amended
IHT411 Listed stocks and shares New/Amended
IHT400(all) Inheritance Tax account - Extended Form New/Amended
IHT35 Claim for relief - loss on sale of shares 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.