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IHT100d - Relevant property trusts principal (10 year) charge

Last EFIS release: 63/2026 (September 2026)

Form status: New/Amended

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.

All EFIS releases

EFIS 63 - 2026 September 2026  New/Amended
EFIS 30 - 2026 May 2026  New/Amended
EFIS 85 - 2025 November 2025  New/Amended
EFIS 58 - 2025 July 2025  New/Amended
EFIS 1 - 2025 January 2025  New/Amended
EFIS 18 - 2016 February 2016  New/Amended
EFIS 80 - 2005 December 2005  New/Amended
EFIS 64 - 2004 November 2004  New/Amended
EFIS 23 - 2003 May 2003  New/Amended