IHTM10651 - IHT100 suite of forms (August 2024 onwards): When, and when not to use the forms

IHT100a Use this form to tell us about a lifetime gift or other transfer of value on which Inheritance Tax is immediately chargeable (IHTM04067). This form should also be used by the recipient (the transferee) of a gift with reservation (GWR) that is being treated as a potentially exempt transfer (PET) i.e. when it is not being treated as part of the death estate (IHTM04071).

Do not use this form to tell us about Potentially Exempt Transfers that have become chargeable because the transferor has died, or other transfers made in the 7 years before the transferor’s death (instead complete form schedule IHT403, except in exceptional circumstances IHTM10821).

IHT100b Use this form to tell us when a beneficiary’s interest in a qualifying interest in possession in a trust comes to an end during their lifetime (IHTM04063).

Do not use this form to tell us if the ending of the qualifying interest in possession was due to the person’s death (form IHT418 should be completed if you are an executor / administrator who is also a trustee; or an IHT100b(death) if you are a trustee).

IHT100b(death) Use this form if you are trustees of a qualifying interest in possession trust that has ended because the beneficiary has died (IHTM04082).

Do not use this form to tell us:

  • If the individual whose interest has ended is still alive (use form IHT100b instead)
  • If you’re completing an IHT400 as an executor or administrator (use Schedule IHT418 instead).
  • About the ending of a qualifying interest in possession of assets held in trust if the deceased’s estate, including this trust, is an excepted estate.

IHT100c Use this form to tell us about the charge arising in accordance with IHTA84/S65 when assets cease to be relevant property in a trust (IHTM04096).

IHT100d Use this form to tell us about a charge arising in accordance with IHTA84/S64 on the 10-year anniversary of a trust (IHTM04096).

IHT100e Use this form to tell us about assets that are no longer held on any of the following ‘special trusts’ (IHTM04098):

  • Temporary Charitable Trust
  • Accumulation and Maintenance Trust
  • Bereaved Minor Trust
  • 18 to 25 Trust (alternative charge not reported on IHT100h)
  • Protective Trust (pre 12 April 1978)
  • Disabled Trust (pre March 1981)
  • Employee Benefit Trust
  • Newspaper Trust

IHT100f Use this form to tell us about an event affecting property with conditional exemption and exemption from estate duty (IHTM04112).

IHT100h Use this form to tell us about the assets ceasing to be held in an Age 18 to 25 trust (IHTM42816).