What's New
HMRC & HMCTS has updated the following probate forms:
D31b - Long-term UK residence â transitional provisions
D36 - Land, building and interests in land
D37 - Agricultural Relief
D38 - Business Relief, business or partnership interests
IHT38 - Claim for relief â 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:
