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HMRC internal manual

Inheritance Tax Manual

Investigating Event Form: IHT 100d - Discretionary trust ten-year anniversary (principle charge)

Section 1 details changes to the Settlement during the ten years following the Settlement being created or since the last ten year anniversary charge.

The changes may include property that has become relevant property since the settlement started, or since the last ten year anniversary. Or the settlor may have made other chargeable transfers during the seven years prior to the date of the settlement.

If any proportionate charges have arisen in the period of ten years ending on the anniversary date, then the amount taxable should be entered.

The value of chargeable transfers made during the seven year period before the settlement was created and also after the settlement started should be reflected.

If additional assets have been included within the Settlement after the date the settlement was created, but are not, and never have been relevant property, the details of these assets should be entered.

Double taxation relief (IHTM27181) details.