EFIS 30, May 2026 : Inheritance Tax / Inland Revenue

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HM Revenue and Customs have updated the listed forms which are now available for immediate use. In addition, the newly released IHT437 has been added to the library for immediate use.

Further information on the IHT400(all) update to follow in due course.

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
IR185TI	Statement of income from trust	New/Amended
IHT100b(death)	Assets held in trust	New/Amended
IHTD31b	Long-term UK residence - transitional provisions	New/Amended
IHT437	Claim to transfer unused 100% relief allowance for agricultural property or business property	New/Amended
IHTD38	Business relief, business or partnership interests	New/Amended
IHTD37	Agricultural Relief	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
IHT400	Inheritance Tax account	New/Amended
IHT403	Gifts and other transfers of value	New/Amended
IHT404	Jointly owned assets	New/Amended
IHT405	Houses, land, buildings and interests in land	New/Amended
IHT414	Agricultural relief	New/Amended
IHT413	Business and partnership interests and assets	New/Amended
IHT418	Assets held in trust	New/Amended
IHT412	Unlisted stocks and shares and control holdings	New/Amended
IR185(S)	Statement of trust income chargeable on settlor	New/Amended
R43	Claim to personal allowances and tax repayment by an individual not resident in the UK	New/Amended
IR185EI	Statement of income from estates	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.