Use form IHT100 and supplementary pages D31 to D40 to tell HMRC about chargeable events when Inheritance Tax is payable on a trust or gift.
Use form IHT100 and any of the supplementary pages D31 to D40 to tell HM Revenue and Customs (HMRC) about any ‘chargeable events’ - when Inheritance Tax is payable on a trust or gift. You will need to include the relevant ‘event’ form from the IHT100a to IHT100g series.
Send completed forms to HMRC.
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IHT100a: gifts and other transfers of value
IHT100b: termination of an interest in possession
IHT100c: assets ceasing to be held on discretionary trusts - proportionate charge
IHT100d: non interest in possession settlements - principal charge (ten-year anniversary)
IHT100e: charges on special trusts
IHT100f: cessation of conditional exemption - disposal of timber or underwood
IHT100g: alternatively secured pension chargeable event
D31: domicile outside the United Kingdom
D32: stocks and shares
D33: debts due to the settlement or trust
D34: life insurance and annuities
D35: household and personal goods
D36: land, buildings and interests in land
D37: Agricultural Relief
D38: business relief, business or partnership interests
D39: foreign assets