HMRC internal manual

Inheritance Tax Manual

IHTM10654 - IHT 100: Section B - About the transferor/settlement

This part of the section informs this office about the transferor/settlor. Most of the boxes are self-explanatory but there are a number of specific investigation issues that may arise from the replies to the following boxes

  • Last known usual address (B4); is this reflected on form D36 (IHTM10690) or if deceased, on form IHT400 (IHTM23011).
  • The domicile (IHTM13000) of the settlor when the settlement was made, or testator at the date of death, or transferor at the date of death.

This section also asks for information about the transferor/settlor’s National Insurance number, tax district and tax reference number. In addition to the tax details, previous IHT references should be included. This is helpful if a form IHT400 is required but not yet delivered and also to ensure the account is connected to previous settlement correspondence.