IHT100c - Relevant property trusts proportionate (exit) charge

Last EFIS release: 58/2025 (July 2025)

Form status: New/Amended

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

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