Welcome to the October 2026 probate forms update for DPS One Office. HM Revenue and Customs (HMRC) and HM Courts and Tribunals Service (HMCTS) have updated 16 probate forms, and this release makes the new versions available to you.
What's new
HMRC and HMCTS have updated the following probate forms:
D31a: Long-term UK residence.
IHT100A: Gifts and other transfers of value.
IHT100D: Relevant property trusts principal (10 year) charge.
IHT100F: Heritage exempt property.
IHT100H: Assets ceasing to be held in an age 18 to 25 trust.
IHT400 calc: Inheritance Tax account IHT400 Calculation.
IHT404: Jointly owned assets.
IHT405: Houses, land, buildings and interests in land.
IHT408: Household and personal goods donated to charity.
IHT412: Unlisted stocks and shares and control holdings.
IHT417: Foreign assets.
IHT423: Direct Payment Schemes for Inheritance Tax.
IHT436: Claim to transfer any unused residence nil rate band.
IHT500: Election for Inheritance Tax to apply to previously owned asset.
R185S: Statement of trust income chargeable on settlor.
R185T: Statement of income from trust.
How to access this update
Hosted
We'll apply the update automatically.
Non-hosted
You can download the update from the attached probate form files.