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Last EFIS release: 56/2004 (October 2004)

Form status: Deleted

The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004 prescribe new rules for excepted estates from 1st November 2004, onwards.

In future, an application for a grant of representation in England and Wales must be accompanied by IHT205 or IHT207.

Practitioners in England and Wales must not submit IHT205 and IHT207 before 1st November.

In addition, we have also taken this opportunity to update IR38 and publish the Self-Assessment version for claiming tax which is IR38(SA).

In Scotland, the new forms IHTC5 or IHTC5(OUK) will accompany the IHTC1 form when it is delivered to the Sheriff Court, unless the estate is one where an IHT200 has been completed.

Where IHTC1 is made under the Small Estates Act, a simpler form called IHT5CS(SE) is used instead.

These changes in procedure have necessitated changes to the existing forms IHTC1 and IHTC4_04.

Because these new Regulations do not come into force until 1st November, practitioners in Scotland must not use the amended versions of IHTC1 and IHTC4_04 before this date. Both forms must be accompanied by the new form IHTC5.

The SA100 and SA800 have been amended on page 2, the telephone and fax numbers for the Order line if you live or work abroad now read (+44) 8701 555664 and (+44) 8701 555778 respectively.

The IR185TI has also been amended by the Inland Revenue and is enclosed for your immediate use.

We have also added at the request of customers form IR27 - Potential repayment to the estate, this form can be used to finalise the tax position to date of death and make a claim to repayment.

Whilst writing macro enhancements/amendments have also been made to forms IHT200(ALL), IHT200(TC), IHT100(ALL), IHT100WS, SA108 and IR185EI.

Finally, please delete the following obsolete forms from your system(s) immediately. Please see deletion instructions below.

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