New Inheritance Tax forms IHT400, IHT404, IHT421, IHT430, IOV2 and IHT 400 Notes

HM Revenue & Customs have today published updated forms IHT400, IHT404, IHT421, IOV2 and IHT 400 Notes. The forms and guidance notes have been updated because of the new reduced rate of Inheritance Tax which affects estates where the date of death was on or after 6 April 2012 and 10 per cent of the person's estate is left to a qualifying charity.

A new schedule IHT430 Reduced rate of Inheritance Tax has also been launched today.

Forms IHT400, IHT404, IHT421, IHT430 

Form IOV2