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Last EFIS release: 23/2003 (May 2003)

Form status: Deleted

The Inland Revenue has produced a new version of IHT100 which both replaces and combines the current versions of IHT100 and IHT101 to be used immediately on receipt. IHT101 should therefore be deleted. Please see below for deletion instructions.

IHT100 should be used to notify the Inland Revenue of all chargeable events, which give rise to Inheritance Tax, other than death, and list the assets involved in a transfer.

IHT100a to IHT100f have been produced to elicit more detailed information about each manual chargeable event.

IHTD31 to IHTD40 are supplementary pages, which should be completed when providing detailed information about the assets mentioned in IHT100.

IHT100WS is a worksheet which allows practitioners to calculate the amount of Inheritance Tax which is payable.

SA303 has also been updated and enclosed on this update, along with the IHT200(all) and the IHT35 which have had minor macro amendments made to them.

All EFIS releases