IHT105 - Alternatively secured or unsecured pension fund return of information

Last EFIS release: 57/2007 (November 2007)

Form status: New/Amended

Her Majesty's Revenue and Customs (HMRC) has updated IHT100, IHT105 and IHT500.

In addition, HMRC has created a new form, IHT216 following amendments to Inheritance Tax which the Chancellor of the Exchequer announced in his Pre-Budget Report.

IHT216 can be used to make a claim to transfer any unused nil rate band on the second death of a civil or married partner which will be lodged with IHT200.

Further to EFIS No.51/2007 please find enclosed the IHT200(ALL) which has been amended to include the IHTD21.

Please also find enclosed the IHT200, IHTD2, IHTD5, IHTD6, IHTD7, IHTD8, IHTD9, IHTD11, IHTD14, IHTD18 IHTD19 and IHTD20 which have received minor textural and formatting amendments.

All forms can be used immediately.

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