IHT38 - Claim for relief - loss on sale of land

Last EFIS release: 44/2026 (July 2026)

Form status: New/Amended

HM Revenue & Customs have updated the listed forms which are now available for immediate use.

In addition, following confirmation from HMRC that the previous version of the IR185EI should continue to be used for statements of income from estates for tax years up to and including the 5th of April 2026, we have now reinstated this form with the form name "IR185EI(Pre26)".

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

All EFIS releases