EFIS 85, November 2025 : Inheritance Tax / Inland Revenue

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Following advice from HMRC, the listed forms have had a minor formatting change to the percentage fields which now display in three decimal places instead of four decimal places. These forms are now available for immediate use.

Forms affected

IHT100h	Assets ceasing to be held in an age 18 to 25 trust	New/Amended
IHT100a	Gifts and other transfers of value	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

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.