Inheritance Tax IHT100 Forms Phase-Out Deadline
HMRC has confirmed that it will stop processing the old paper-based Inheritance Tax 100 (IHT100) forms after 31 August 2026. This means practitioners and their clients have just weeks to transition to digital filing methods for estate and trust tax compliance.
The move is part of HMRC's broader modernisation roadmap to shift all tax administration toward digital-first services. For accountants and consultants advising high-net-worth clients, this deadline is critical when planning probate and estate tax strategies.
Anyone managing estates with significant value or complex tax positions should ensure their workflow moves to digital IHT reporting before month-end. Practitioners should check the IHT filing guidance on gov.uk for the latest digital requirements and compliance pathways.
Those with pending IHT100 submissions should prioritise filing before the cutoff to avoid disruption to estate administration and tax clearances.