EFIS 73, October 2024 : Inheritance Tax / Inland Revenue

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*INFORMATION ONLY*

We have recently been advised by HM Revenue & Customs of a potential delay to approval requests for the most recent Inheritance Tax form updates (IHT100 and IHT400 ranges).

“A significant number of IHT forms and guidance have either been recently updated or are currently in the process of being updated to reflect legislative and policy changes. As many of these products are still being developed within HMRC, or in some cases being revisited to apply additional improvements after an initial release, we do not know when finalised versions will be fully baselined and published to Gov.uk. As such there may be delays in providing a response to approval requests.

Wherever possible we will provide an approval as soon as we are able to do so. However, this may be delayed where we know that a form is either in the process of being revised or is being considered for possible revision.”

There is no clear timeline for the completion of this activity, but we have been advised it is likely to continue until late November 2024 and possibly beyond, however HMRC have confirmed that ‘old’ versions of IHT forms will continue to be accepted until 31st December 2024. We will release the remaining ranges of forms once approval has been received.

Thank you for your patience.

Forms affected

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.