Efis No.18/2011
March 2011
Range: Inheritance Tax/Inland Revenue
Important Notice: These revised Self Assessment forms should only be submitted where either your client or your firm’s practice cannot file them online in accordance with HMRC’s policy.
In supplying identical versions of SA100-109, SA800-804 and SA900-907 for the 2010/2011 tax year, we wish to emphasise that these forms should only be used in accordance with HMRC’s policy which applied to the 2007/2008 tax year and is briefly summarised below.
In other words, practitioners should only submit these identical forms where their client’s tax return cannot be filed online. HMRC reserves the right to withdraw this concession if it is “abused” by professionals who could otherwise file online.
The forms listed below can be submitted on behalf of individuals. SA100 is the main form which is supplemented by SA101 - SA109. SA110 is a new form which has been added to the range.
SA100-Self Assessment - Tax Return
SA100C-Self Assessment - Charity
SA101-Self Assessment - Additional Information
SA102-Self Assessment - Employment
SA102M-Self Assessment - Ministers of Religion
SA102(MLA)- Self Assessment - Northern Ireland Legislative Assembly
SA102(MP)-Self Assessment - Parliament
SA102(MSP)-Self Assessment - Scottish Parliament
SA102(WAM)-Self Assessment - The National Assembly for Wales
SA103F-Self Assessment - Self-Employment (Full)
SA103L-Self Assessment - Lloyd’s Underwriters
SA103S-Self Assessment - Self-Employment (Short)
SA104F-Self Assessment - Partnership (Full)
SA104S-Self Assessment - Partnership (Short)
SA105-Self Assessment - UK Property
SA106-Self Assessment - Foreign
SA107-Self Assessment - Trusts Etc.
SA108-Self Assessment - Capital Gains Summary
SA109-Self Assessment - Residence, remittance basis etc
SA110 -Tax Calculation Summary [New Form]
The forms to be used by a partnership are referred to below. SA800 is the main form, supplemented by SA801 - SA804, as appropriate.
SA800-Self Assessment - Partnership Tax Return
SA800(PS)-Self Assessment - Partnership Statement (Full)
SA800(TP)-Self Assessment - Partnership Trading and Professional Income
SA801-Self Assessment - Partnership UK Property
SA802-Self Assessment - Partnership Foreign
SA803-Self Assessment - Partnership Disposal of Chargeable Assets
SA804-Self Assessment - Partnership Savings, Investments, and Other Income
The forms listed below concern trust estates. SA900 is the main form, supplemented by the other forms SA901 - SA923, as appropriate.
SA900-Trust and Estate Tax Return
SA901-Trust and Estate Trade
SA901L-Lloyd's Underwriters: Income from Membership of Lloyd's
SA902-Trust and Estate Partnership
SA903-Trust and Estate UK Property
SA904-Trust and Estate Foreign
SA905-Trust and Estate Capital Gains
SA906-Trust and Estate Non-residence
SA907-Trust and Estate Charities
SA923-Estate Pension Charges etc
Following last month’s publication of this new form IHT217 on EFIS No.10/2011, Her Majesty’s Revenue and Customs (HMRC) advised Oyez that they had discovered an error in IHT217 which HMRC asked Oyez to withdraw from this range.
HMRC has now corrected their error and so we invite practitioners to use the amended version of IHT217 in conjunction with IHTC5(2006) in Scotland and IHT205(2006) in England and Wales where the entire nil rate band for Inheritance Tax purposes is available for transfer on an excepted estate.
Finally, we include an amended version of IHT205(2006) which has received a macro amendment and also R40(2011) which replaces IR40.
All forms come into force on 6th April 2011 except for forms IHT217 and IHT205(2006) which can be used immediately.
IHT217-Claim to Transfer Unused Nil Rate Band for Excepted Estates
R40(2011) -Claim for Repayment of Tax Deducted from Savings and Investments [New Form]
IHT205(2006)-Return of Estate Information PTO.
______
Case Management Notice
The recommended method for merging data with OyezForms is via 'Field Label' identities, rather than 'Field Numbers.' TOOLS>PRINT ID LABELS will print a list for each form.
______
OyezForms V9.01S+
'Export to PDF' option when any form is open. Selecting this option will trigger a 'Save as' dialog, allowing you to choose the export location for the PDF file. OyezForms cannot edit the content of the PDF files it creates. PDF should be seen as a 'read-only' copy of your work, suitable for archiving, client signature etc.
To obtain an upgrade, visit:
______
Technical Section:
Importing Forms
1.Start the OyezForms software (if you are running a networked copy of the software only one user should have the
software open at this point).
2.Insert the CD-ROM into your CD drive.
3.Select Admin and then Import new forms…
4.When the dialogue box appears, click BROWSE
5.Double-click on the CD-ROM drive labelled ‘OyezForms’ and select the EFIS folder which this document refers to. Click OK
6.The forms listed within this EFIS will appear in the dialogue box
7.Click Select All
8.Click Import
9.Click Done.
If you have any problems please contact Oyez Legal Software Technical Support on 08450 17 55 17