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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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IHT 100: Section G - Summary of the chargeable event

Under the present law, the taxpayers do not have to calculate the tax that is due. They can send the forms to us with this section blank and we will calculate the tax for them.

If the parties do decide to calculate the tax for themselves, they should complete IHT100WS and transfer the values to the relevant boxes that correspond to the event form. Further guidance on calculating the tax is provided within Section 30 (IHTM30000) of this manual.