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HMRC internal manual

Inheritance Tax Manual

Excepted settlements - introduction

Regulations have been made that excuse trustees from delivering an IHT100 in respect of certain chargeable events arising under relevant property trusts. (IHTM42161) Regulations first made in 2002 (IHTM06123) provided exclusion for pilot trusts, and this was the only exclusion for relevant property trusts until the Inheritance Tax (Delivery of Accounts) (Excepted Settlements) Regulations 2008 (SI2008/606) were introduced. These regulations apply to certain chargeable events occurring on or after 6th April 2007.