Personal tax – form

Inheritance Tax: non interest in possession settlements - principal charge (10 year anniversary) (IHT100d)

Use the IHT100d event form with form IHT100 to tell HMRC about property within the settlement that became 'relevant property' after the settlement started but before the 10 year anniversary.

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Use the IHT100d event form to tell HM Revenue and Customs (HMRC) about property within the settlement that became ‘relevant property’ after the settlement started but before the 10 year anniversary. It must be sent together with form IHT100.