IHTM10840 - Recapture charges for heritage property and woodlands
A person who is liable for tax in respect of
- heritage property (IHTM04115) (under IHTA84/S3,IHTA84/S32A, IHTA84/S79 or IHTA84/SCH5), or
- woodlands (IHTM04122) (under IHTA84/S126)
has to deliver an account before the end of a period of six months from the end of the month in which the chargeable event occurs, IHTA84/S216 (7).
In most cases we do not insist on delivery of a formal account for these events. Although it is possible that taxpayers may use the IHT100f for this purpose.