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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Investigating Event Form: IHT 100f - Cessation of conditional exemption and disposal of trees or underwood (recapture charge)

This is a dual purpose form, to allow the parties to inform this office of either

  • the cessation of conditional exemption -where section 2 and 3 of the form should be completed
  • or the disposal of timber or underwood - where section 4 of the form should be completed.

Section 5 provides additional information and tells us about any potentially exempt transfers (IHTM04057).