Policy paper

Statement of Practice 2 (1993)

Published 13 January 1993

This policy paper was withdrawn on

This page has been withdrawn because it’s out of date. See guidance for approved commercial suppliers who provide software to complete some Inheritance Tax forms.

© Crown copyright 1993

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This publication is available at https://www.gov.uk/government/publications/statement-of-practice-2-1993/statement-of-practice-2-1993

Introduction

1. This statement explains the Commissioners for HM Revenue and Customs’ (HMRC) approach towards the acceptance of facsimiles of Inheritance Tax forms as substitutes for officially produced printed forms.

Legislative context

2. Inheritance Tax Act (IHTA) 1984 section 257(1) says that all accounts and other documents required for the purposes of the Act shall be in such form and shall contain such particulars as the Commissioners for HMRC may prescribe. The Commissioners for HMRC are satisfied that an accurate facsimile of an official account or other required document will satisfy the requirements of the section.

What will be considered an accurate facsimile?

3. For any substitute Inheritance Tax form to be acceptable, it must show clearly to the taxpayer the information which the Commissioners for HMRC have determined shall be before them when they sign the declaration that the form is correct and complete to the best of his or her knowledge. In other words, the facsimile must accurately reproduce the words and layout of the official form. It need not, however, be colour printed.

4. The facsimile must also be readily recognisable as an Inheritance Tax form when it is received by HMRC Capital Taxes, and the entries must be distinguishable from the background text. Where a facsimile is submitted instead of a previously supplied official form it is important that it bears the same reference as appeared on the official form. It is equally important that if no official form was supplied the taxpayer’s reference should be inserted on the facsimile.

5. Advances in printing technology now mean that accurate facsimile forms can be produced. The Commissioners for HMRC will accept such forms if approval by the Capital Taxes Offices of their wording and design has been obtained before they are used. Any substitute which is produced with approval will need to bear an agreed unique imprint so that its source can be readily identified at all times.

Applications for approval

6. Applications for approval should be made in England, Wales and Northern Ireland to:

The Customer Service Manager
HMRC Capital Taxes Office
Ferrers House
PO Box 38
Castle Meadow Road
Nottingham
NG2 1BB
or DX 701201 Nottingham 4

or in Scotland:

The Customer Service Manager
HMRC
Mulberry House
16 Picardy Place
Edinburgh
EH1 3NB
or DX ED305 Edin 1

All applications will be considered as quickly as possible.

Further information available

7. A set of guidelines giving further details on the production of substitute forms is available on application to the appropriate office at the above address.

Note: this statement was updated in IR 131 (August 2002).

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