Form

Inheritance Tax: alternatively secured or unsecured pension fund - return of information (IHT105)

Use form IHT105 to tell us a 'chargeable event' on an alternatively secured or unsecured pension fund where the chargeable value is 'nil' because the fund is being used for a relevant dependant(s) or being passed to charity.

Documents

Inheritance Tax: alternatively secured or unsecured pension fund - return of information (IHT105)

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Details

Use form IHT105 to tell us about a ‘chargeable event’ on an alternatively secured or unsecured pension fund where the chargeable value is ‘nil’ because the fund is being used for a relevant dependant(s) or being passed to charity.

Email HMRC to ask for this form in Welsh (Cymraeg).

Published 4 April 2014