Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Event Form: IHT 100a - Gifts and other transfers of value including failed potentially exempt transfers

This form should be submitted if the IHT 100 is to tell us of

  • Lifetime transfers by an individual that are chargeable to inheritance tax at the time that they are made (IHTM04067).
  • Potentially exempt transfers (IHTM04057) where the transferor has not survived for seven years.
  • The termination of an interest in possession in settled property (e.g. the ending of a life interest) which occurs during the life of the life tenant and is chargeable to inheritance tax at the time of the event (IHTM04063).
  • The termination of an interest in possession in settled property within seven years of the death of the life tenant.
  • Property given subject to a reservation (IHTM14025)