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Probate Forms update September 2026

Forms updates for the Probate application, applicable from September 2026

Written by Heather Worthington

What's New

HMRC & HMCTS has updated the following probate forms:

  • D31b - Long-term UK residence – transitional provisions

  • D36 - Land, building and interests in land

  • D37 - Agricultural Relief

  • D38 - Business Relief, business or partnership interests

  • IHT38 - Claim for relief – loss on sale of land

  • IHT100A - Gifts and other transfers of value

  • IHT100B - Ending of a qualifying interest in possession

  • IHT100C - Relevant property trusts proportionate (exit) charge

  • IHT100D - Relevant property trusts principal (10 year) charge

  • IHT100E - Charges on special trusts

  • IHT100H - Assets ceasing to be held in an age 18 to 25 trust

  • IHT205 - Return of estate information

  • IHT400 - Inheritance Tax account

  • IHT403 - Gifts and other transfers of value

  • IHT404 - Jointly owned assets

  • IHT405 - Houses, land, buildings and interests in land

  • IHT410 - Life assurance and annuities

  • IHT412 - Unlisted stocks and shares and control holdings

  • IHT413 - Business and partnership interests and assets

  • IHT414 - Agricultural Relief

  • IHT418 - Assets held in trust

  • IHT436 - Claim to transfer any unused residence nil rate band

  • IHT437 - Claim to transfer unused 100% relief allowance for agricultural property or business property

  • PA1S - Postal search of the Probate records of England and Wales

  • PA8A - Application to enter a caveat on a grant of representation

  • PA8B - Application to extend a caveat on a grant of representation

  • R185E - Statement of income from estates for 2026 to 2027 tax year

  • R185S - Statement of trust income chargeable on settlor

  • R185T - Statement of income from trust

  • SA900 - Trust and Estate Tax Return 2026


How this version will be made available

Hosted

We'll apply the update automatically.

Non- Hosted

Download from the form files:

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