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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Settled property: relevant property settlements, including maintenance funds

The trustees are accountable, IHTA84/S216 (1)(c). The prescribed account is the IHT100, together with the relevant supplementary pages.

Where the charge to tax arises on or after 6 April 2014, the trustees are required to deliver their account before the end of 6 months after the end of the month in which the chargeable event occurred, IHTA84/S216(6)(ad).

Where the charge to tax arose before 5 April 2014, the time limits described at IHTM10803 for delivering an account apply, IHTA84/S216(6)(c).