EFIS 58, July 2025 : Inheritance Tax / Inland Revenue

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HM Revenue & Customs have updated the IHT100 suite of forms and IHTC5(OUK)(2006). In addition, the SA904 has also been amended with corrections to questions 4.23 and 4.24. All forms are now available for immediate use.

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

Forms affected

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
IHTC5(OUK)(2006)	Return of estate information where deceased was domiciled abroad if the person died on or after 1st September 2006	New/Amended
SA904	Trust and Estate Foreign	New/Amended

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