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IHT400C - Inheritance Tax account - Calculation

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 21 - 2023 April 2023  New/Amended
EFIS 53 - 2020 September 2020  New/Amended
EFIS 115 - 2018 October 2018  New/Amended
EFIS 95 - 2018 August 2018  New/Amended
EFIS 32 - 2017 April 2017  New/Amended
EFIS 18 - 2016 February 2016  New/Amended
EFIS 98 - 2015 November 2015  New/Amended
EFIS 103 - 2014 November 2014  New/Amended
EFIS 65 - 2010 October 2010  New/Amended
EFIS 39 - 2010 June 2010  New/Amended
EFIS 5 - 2009 January 2009  New/Amended
EFIS 2 - 2009 January 2009  New/Amended
EFIS 61 - 2008 November 2008  New/Amended