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Special issue – December 2008  

We do not usually run a Probate Section e-alert in December, but this is a special edition to let you know about two important developments affecting Probate Section Members.

New HMRC forms

On 17 November 2008, the HMRC issued the new form IHT400 form for reporting the estates of deceased persons, to replace the old IHT200 form and its supplementary forms. The use of IHT400 will become compulsory from 9 June 2009. We have drawn up, with the help of HMRC, a number of documents to show the differences between the old form and the new one and commenting on the reasons for the changes.

Please click here to download these documents:

Main differences between IHT200 and IHT400 [PDF 22KB]
Form Numbering - IHT400 to IHT200 [PDF 14KB]
Form Numbering - IHT200 to IHT400 [PDF 11KB]

The upcoming edition of PS magazine will include an article by committee member Duncan Mitchell-Innes looking at these issues in more detail. Look out for your copy at the beginning of January.


Office of the Public Guardian consultation

On 23 October, the Public Guardian launched a consultation paper proposing changes to three areas of the work of the Office of the Public Guardian and the Court of Protection following the implementation of the Mental Capacity Act 2005 in October 2007. The three areas are as follows:

Redesign of the Lasting Power of Attorney forms

• Restructuring of the Supervision of Deputies by the Public Guardian
• Alterations to the fee structure

This consultation is the initial stage of a wider 12-18 month investigation into the implementation of the Mental Capacity Act 2005. Responses to this consultation will be considered as part of the review. Changes relating to the areas covered by this consultation are expected to take effect from April 2009. The consultation will run from 23 October 2008 until 15 January 2009.

Click here for more details

The Probate Section