EFIS 1, January 2025 : Inheritance Tax / Inland Revenue

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HM Revenue & Customs have updated the listed forms which are now available for immediate use.

Following confirmation from HMRC that the IHT100, IHT100G and IHT100WS should no longer be submitted, these forms (along with the IHT100(all)) have now been removed from the library to avoid accidental use. HMRC’s powers allow for legacy versions of these forms to be used within the scope of compliance activity. HMRC have therefore confirmed that in situations where these withdrawn forms are required, HMRC will use its own archived copies and supply these to customers where necessary.

For details of field amendments please go to: support.oyezforms.co.uk/fieldchanges

Forms affected

IHT100	Account of a Transfer of Value	Withdrawn
IHT100WS	Inheritance Tax Worksheet	Withdrawn
IHT100(ALL)		Withdrawn
IHT100g	Alternatively secured pension chargeable event	Withdrawn
IHT100h	Assets ceasing to be held in an age 18 to 25 trust	New/Amended
IHT100b(death)	Assets held in trust	New/Amended
IHT100a	Gifts and other transfers of value	New/Amended
IHT100b	Ending of a qualifying interest in possession	New/Amended
IHT100c	Relevant property trusts proportionate (exit) charge	New/Amended
IHT100d	Relevant property trusts principal (10 year) charge	New/Amended
IHT100e	Charges on special trusts	New/Amended
IHT100f	Heritage exempt property	New/Amended
IHT122	Application for an Inheritance Tax reference following a chargeable event	New/Amended

Crown copyright forms are reproduced with the permission of the Controller of the Stationery Office. Law Society forms are reproduced with the permission of the Law Society. Legal Aid Forms are produced with the permission of the LSC.