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HMRC internal manual

Inheritance Tax Manual

Relevant property trusts: notification of chargeable event


The taxpayer is required to report chargeable events to Capital Taxes on form IHT100. (IHTM42011)

Future Claims

Where we are aware of a continuing trust in an existing inheritance tax case, it should be recorded as a future case on ALF and brought out for review at the appropriate time. (IHTM39011)

Offshore Trusts

New offshore trusts have to be advised to Capital Taxes under IHTA84/S218 and recorded appropriately. (IHTM42604)

HMRC Trusts

Liaison procedures are in place with HMRC Trusts. (IHTM42641)