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HMRC internal manual

Inheritance Tax Manual

IHT 100: Section D - Supplementary pages

Section D contains a number of questions about the transferor/settlor. If any of the questions are answered “Yes” then the relevant supplementary page should be attached to the IHT100.

The supplementary pages are listed below. Use the links if you want to know what is included on any of these pages or find guidance on what you should do when these pages are included within the IHT100.

  • Domicile outside the United Kingdom, form D31 (IHTM10685)
  • Stocks and shares, form D32 (IHTM10686)
  • Debts due to the settlement, form D33 (IHTM10687)
  • Insurance, form D34 (IHTM10688)
  • Household goods and personal effects, form D35 (IHTM10689)
  • Land and buildings, interest in land, trees or underwood, form D36 (IHTM10690)
  • Agricultural relief, form D37 (IHTM10691)
  • Business relief, form D38 (IHTM10692)
  • Foreign assets, form D39 (IHTM10693)
  • Other information, form D40 (IHTM10694)