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Private client review for June 2020

Andrew Goldstone and Sarah Albury (Mishcon de Reya) review recent tax developments affecting private clients.

Unsigned IHT100 and IHT400 forms

HMRC has announced that it will accept unsigned IHT100 and IHT400 forms until further notice. The ability to file unsigned returns applies to unrepresented trustees or personal representatives (PRs) as well as professional agents. In all cases unsigned returns will be accepted if:

  • the names and personal details of all the trustees or PRs are shown on the declaration page;
  • the account has been seen by all the trustees or PRs and they all agree to be bound by the declaration; and
  • a statement in prescribed from is included.

Why it matters

This will make it easier for trustees and PRs (and their agents) to comply with their tax filing obligations during the Covid-19 crisis. Whether it is a precursor to a permanent move to online...

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