IHT100h - Assets ceasing to be held in an age 18 to 25 trust

Last EFIS release: 1/2025 (January 2025)

Form status: New/Amended

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 HMRC have therefore confirmed that in situations where these withdrawn forms are required, HMRC will use its own archived copies and supply these to customers where necessary.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

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