IHT411 - Listed stocks and shares

Last EFIS release: 82/2022 (December 2022)

Form status: New/Amended

HM Revenue and Customs have updated a number of forms, which are all now available for immediate use, details of the changes are as follows:

- The IHT35 has been updated to include investments which do not qualify for Claim for Relief.
- The IHT411 now includes a link in the section 'When to use this form', for information about listed shares and securities HMRC does not recognise. 'Personal Equity Plans' has been removed from the 'Listed stocks, shares, and investments that did not give the deceased control of the company' section, and information about 'foreign shares' has been updated to include 'other UK exchanges'.
- Finally the IHT400 has been amended to make it clear you should not submit original documents with your application and must enclose an IHT421 or C1 if you're applying for probate or confirmation.

For details of field amendments please go to: support.oyezforms.co.uk/fieldchanges

All EFIS releases