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Her Majesty’s Revenue and Customs (HMRC) has amended IHT409 to reflect changes which the Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment)(No. 2) Regulations 2011 introduced on 1st October concerning changes to alternatively secured pensions. This also affects IHT409 within the IHT400(all). HMRC has also amended IHTC4, IHTC4(C), IHTC4(S) and designed a new continuation sheet IHTC4(S)(C). All forms should be used immediately.