Hi, i'm just wondering if anyone has had any success submitting these forms with electonic signatures? The guidance on the forms isn't clear - the notes say
"HMRC will accept IHT400 forms that are not physically signed from both professional agents and unrepresented taxpayers. We will accept the forms from professional agents if: • the names and personal details of the legal personal representatives are shown on the declaration page • the account has been seen by all the legal personal representatives and they all agree to be bound by the declaration."
I'm not entirely sure how to interpret this. Any help much appreciated. Thanks.
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I would guess this IHT100 guidance applies equally mutatis mutandis.
https://www.icaew.com/insights/tax-news/2023/jul-2023/hmrc-guidance-on-d...
https://www.gov.uk/government/publications/inheritance-tax-inheritance-t...
https://www.gov.uk/government/publications/agent-update-issue-110/issue-...
Presumably the declaration wording can be made in the D40 "Continuation sheet for additional information" (noting "Box or page number" reference "L") etc. or possibly a cover letter.
"Declaration by Justin Bryant of Blackfriars Tax Solutions LLP acting on behalf of the Trustees: As the agent acting on their behalf, I confirm that all the people whose names appear on the declaration page of this Inheritance Tax Account have seen the Inheritance Tax Account and agreed to be bound by the declaration on page 8 of the IHT100."