HMRC have updated their Inheritance Tax Toolkit which assists in the completion of form IHT400, reports Harris & Co accountancy services. This toolkit is effective for deaths occurring on or after 6 April 2013.
The risks in this toolkit have been reviewed and updated where necessary and are relevant for deaths on or after 6 April 2013. The checklist questions have been re-phrased and the notes to these questions have been generally updated. A section on feedback on HMRC toolkits has also been added.
The toolkit is available from HMRC.