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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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IHT 100 (2003 onwards): Introduction

The following instructions apply to the new style of IHT 100 that was first introduced in October 2003. It differs from earlier versions of the IHT 100 in that it incorporates the information previously submitted on form IHT 101 and, that it is printed in a modular format. There is a basic core account that includes:

Information about the transferor/settlement

The values of the various assets and liabilities

A calculation of the transferors/settlement’s IHT liability that is based on the values returned in the account

A declaration that is completed by the transferor/transferee or trustees

In addition there are a number of supplementary pages that give more detailed information about some of the assets and liabilities returned in the core account. The supplementary pages are only completed when they are relevant to a particular estate.