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HMRC internal manual

Inheritance Tax Manual

IHT 100: Section K - Declaration

Section K of the IHT 100 states:

  • What type of chargeable event the account is for, (K1)
  • What supplementary pages are attached to the account (K2)
  • The names and addresses (IHTM10464) of the transferee, transferor or trustee.

By signing this section of the form, the person(s) delivering the account confirm that they have read and understood the declarations and warnings and that they agree that the information provided in the IHT 100 and supplementary pages is correct.