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Her Majesty's Revenue and Customs (HMRC) has amended existing Inheritance Tax form IHT35 and created a new continuation sheet, IHT35(CS) which can be used to insert information about qualifying investments where there is insufficient space on IHT35. Subscribers to this range are also requested to use the latest version of IHT38 which HMRC has also updated. Following the amendments to IR27 which were supplied to you on EFIS No. 28 in April, we have reissued this form with the correct number R27(M) in the description of this form and therefore the IR27 will be removed from your system(s). All forms can be used immediately.