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IHT pro forma – is it mandatory?

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › IHT pro forma – is it mandatory?

  • This topic has 1 reply, 2 voices, and was last updated 1 day ago by AmandaP.
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  • February 23, 2026 at 7:33 pm #724848
    finmccarthy
    Participant
    • Topics: 1
    • Replies: 0
    • ☆

    Hi
    Is using the IHT pro forma mandatory in the exam? Or could I do a computation for each individual gift. When I practice, I can’t write out the whole pro forma as it’s way too big for the page. The way I’m doing it now seems a lot clearer to me and I am getting the practice questions correct.

    February 24, 2026 at 10:53 am #724853
    AmandaP
    Moderator
    • Topics: 1
    • Replies: 152
    • ☆☆

    No, it’s not mandatory, so do what works for you!

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