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IHTC5(2006) - Return of estate information if the person died on or after 1st September 2006 (for deaths on or before 31 December 2021)

Last EFIS release: 7/2022 (January 2022)

Form status: New/Amended

HMRC have released new and updated versions of the following forms as a result of the government announcement regarding changes to the reporting regulations for most non-taxpaying estates. The changes apply to deaths on or after 1st January 2022 and mean that most non-taxpaying estates will no longer have to complete an Inheritance Tax (IHT) form to obtain probate, or in Scotland, confirmation. Qualifying 'excepted estates' will instead only be required to provide three IHT estate values and make two simple declarations on the probate or confirmation application. Taxpaying estates where IHT is due are not affected by the changes.

For deaths before 1 January 2022 the existing rules will continue to apply, and the forms have been updated accordingly. There will be a period of 'cross-over' for deaths on or before 31st December 2021 and deaths on or after 1st January 2022, so a customer will need to select the IHT form that is specific to the date of death so that they follow the correct procedure.

All forms are available for immediate use.

For details of field amendments please go to: support.oyezforms.co.uk/fieldchanges

All EFIS releases

EFIS 7 - 2022 January 2022  New/Amended
EFIS 80 - 2021 August 2021  New/Amended
EFIS 103 - 2014 November 2014  New/Amended
EFIS 69 - 2013 August 2013  New/Amended
EFIS 33 - 2013 April 2013  New/Amended
EFIS 10 - 2011 February 2011  New/Amended
EFIS 39 - 2010 June 2010  New/Amended
EFIS 72 - 2009 November 2009  New/Amended
EFIS 61 - 2008 November 2008  New/Amended
EFIS 66 - 2006 November 2006  New/Amended
EFIS 58 - 2006 October 2006  New/Amended