HMRC has updated its guidance to clarify how forms IHT100 and IHT400 should be submitted. The IHT400 itself has been revised to make clear that taxpayers should not submit original documents with their application and must enclose an IHT421 or C1 if they are applying for probate or confirmation.
HMRC’s IHT100 guidance page has been revised to add standard declaration wording which should be used by agents and trustees where the form is submitted without a ‘wet’ signature.
HMRC has updated its guidance to clarify how forms IHT100 and IHT400 should be submitted. The IHT400 itself has been revised to make clear that taxpayers should not submit original documents with their application and must enclose an IHT421 or C1 if they are applying for probate or confirmation.
HMRC’s IHT100 guidance page has been revised to add standard declaration wording which should be used by agents and trustees where the form is submitted without a ‘wet’ signature.
