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Inheritance Tax

62 forms 1 major update
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IHT437 Major update

Claim to transfer unused relief allowance for agricultural property or business property

Claim to transfer unused 100% relief allowance for agricultural or business property from a late spouse or civil partner.

Latest update · 8 Apr 2026: Added translation

Superlawyer content note

New for 2026/27. From 6 April 2026, 100% relief on combined qualifying agricultural and business property is capped at £2.5 million (including qualifying gifts made on or after 30 October 2024 within 7 years of death); the excess attracts 50% relief. The IHT437 transfers any unused allowance from a pre-deceased spouse or civil partner — complete it in full before printing, and submit it alongside the IHT400.

 Updated 8 April 2026
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Change log · last 3 months

What changed — and what it means

GOV.UK's release notes rarely tell the whole story. Where a change affects how you practise, we add a Superlawyer note explaining what to do about it.

11 forms updated · 1 major

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  1. D31A

    HMRC Version 04/25 -> 04/25 (Date not changed) Typo fix, "transational" -> "transitional" in box 7 additional information form.

  2. IHT404

    HMRC Formatting update from 04/26 -> 08/26. Inclusion of additional exemptions in the exemption box.

    Superlawyer note: Updated with Agricultural Relief and Business Relief wording for jointly owned qualifying assets.

  3. IHT400 calculation

    Minor wording update. Original version 02/23, new version 08/26. Changes of links from older gov/hmrc pages to newer pages.

  4. IHT100D

    04/26 version of IHT100D form updated to 08/26. Minor update. G20 box now refers to H12 box instead of H14. H12 and H13 now also refer to box G20E.

    Superlawyer note: Updated with Agricultural and Business Relief wording and a rate of relief column for 10-year anniversary charges.

  5. R185 (trust income)

    The 'Other overseas income and gains' section of the 'Statement of income from trust' form has been updated.

  6. FRM7383

    GOV.UK published a revised version of this form.

  7. IHT437 Major

    New form for 2026/27: transfers unused 100% APR/BPR relief allowance from a pre-deceased spouse or civil partner, following the £2.5 million allowance cap. Submit alongside the IHT400.

    Superlawyer note: New for 2026/27. From 6 April 2026, 100% relief on combined qualifying agricultural and business property is capped at £2.5 million (including qualifying gifts made on or after 30 October 2024 within 7 years of death); the excess attracts 50% relief. The IHT437 transfers any unused allowance from a pre-deceased spouse or civil partner — complete it in full before printing, and submit it alongside the IHT400.

  8. IHT418

    Added translation

    Superlawyer note: Adds a double taxation question plus Agricultural and Business Relief wording and a rate of relief column.

  9. COP44A

    New version of the English and Welsh forms.

  10. PA8A

    Updated the fee.

  11. PA8B

    Amended fee under How to apply to extend a caveat on a grant of representation application - English and Welsh versions - to reflect new fee change. Updated fee in form.

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