HMRC internal manual

Inheritance Tax Manual

IHTM10666 - Event Form: IHT 100b - Ending of an interest in possession

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

  • Ending or disposal of an interest in possession while the life tenant is alive which is chargeable to inheritance tax at the time of the event or because of the death of the life tenant.
  • Ending or disposal of a life interest by the life tenant which is a potentially exempt transfer (IHTM04057) where the life tenant dies within seven years of the event.