UncategorizedForm: Tell HMRC about assets previously held in an ‘18 to 25’ trust (IHT100h) Report Inheritance Tax due on assets that have stopped being held in an ‘18 to 25’ trust using form IHT100h. Guidance: National additional codes to declare with Data Element 6/17 of the Customs Declaration Service Research: Local reference rents, listed by BRMA and property size (April 2026)