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Last EFIS release: 18/2011 (March 2011)

Form status: Deleted

Important Notice: These revised Self Assessment forms should only be submitted where either your client or your firm’s practice cannot file them online in accordance with HMRC’s policy.

In supplying identical versions of SA100-109, SA800-804 and SA900-907 for the 2010/2011 tax year, we wish to emphasise that these forms should only be used in accordance with HMRC’s policy which applied to the 2007/2008 tax year and is briefly summarised below.

In other words, practitioners should only submit these identical forms where their client’s tax return cannot be filed online. HMRC reserves the right to withdraw this concession if it is “abused” by professionals who could otherwise file online.

For Individuals - SA100 is the main form which is supplemented by SA101 - SA109.

For Partnerships - SA800 is the main form, supplemented by SA801 - SA804, as appropriate.

For Trust Estates - SA900 is the main form, supplemented by the other forms SA901 - SA923, as appropriate.

SA110 is a new form which has been added to the range.

Following last month’s publication of this new form IHT217 on EFIS No.10/2011, Her Majesty’s Revenue and Customs (HMRC) advised Oyez that they had discovered an error in IHT217 which HMRC asked Oyez to withdraw from this range.

HMRC has now corrected their error and so we invite practitioners to use the amended version of IHT217 in conjunction with IHTC5(2006) in Scotland and IHT205(2006) in England and Wales where the entire nil rate band for Inheritance Tax purposes is available for transfer on an excepted estate.

Finally, we include an amended version of IHT205(2006) which has received a macro amendment and also R40(2011) which replaces IR40.

All forms come in into force on 6th April 2011 except for forms IHT217 and IHT205(2006) which can be used immediately.

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