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.

• From: HM Revenue & Customs
• Published: 4 April 2014

Documents

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

Ref: IHT100d

PDF, 103 KB

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Details

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.

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

Published 4 April 2014