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EFIS 63, September 2026 : Inheritance Tax / Inland Revenue

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HM Revenue & Customs have updated the IHT100D with more information on how certain trust charge calculations should be completed. Cross-references between sections have also been updated. In addition, the IHT400Calc has also been updated. All forms are available for immediate use.

Forms affected

IHT100d Relevant property trusts principal (10 year) charge New/Amended
IHT400C Inheritance Tax account - Calculation 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.