Personal tax – form

Inheritance Tax: termination of an interest in possession (IHT100b)

Use the IHT100b event form with form IHT100 to tell us about the ending of an interest in possession trust on settled property because the tenant has died or has transferred the assets.

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Use the IHT100b event form to tell us about the ending of an interest in possession trust on ‘settled property’ because the tenant has died or has transferred the assets. It must be sent together with form IHT100.