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HMRC internal manual

Inheritance Tax Manual

General procedure: incoming post

When a form IHT100 is received it will normally be passed to the Registry first.

If there is already a reference on ALF the IHT100 will be attached to the file. If no reference exists we will create one.

The trustees can pay the Inheritance Tax on the trust (IHTM30172) before the grant is obtained if they wish, otherwise it must be paid by the due date (IHTM30151).

The IHT100 will be dealt with alongside the deceased’s Free Estate by caseworkers in either Service or Compliance.