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HMRC internal manual

Inheritance Tax Manual

Investigating Event Form: IHT 100b - Ending of an interest in possession in settled property

This event form of the IHT100 (IHTM14051) relates only to terminations of beneficial interests in possession of settled property. Such terminations of interest are chargeable under IHTA84/S52 (1).

The IHT100 should be delivered by the trustees and you can assume that they will bear the inheritance tax charge.

  • Consider the same aspects as you would when investigating the IHT100a (IHTM10675)