Form IHT100 - Inheritance Tax Account, is for use where Inheritance Tax is due on 'chargeable lifetime events'
such as assets transferring into or out of a trust, or on a trust's ten-year anniversary.
A low value trust may not need to submit an Account if it qualifies as an 'excepted estate'.
For more details, go to the HM Revenue and Customs guidance
IHT110 - How to fill in form IHT100
Latest news
November 2014HMRC has announced new numbers for Trust and Deceased Estates Helpline, Probate and Inheritance Tax Helpline
September 2013 HMRC has announced new numbers for Trust and Deceased Estates Helpline, Probate and Inheritance Tax Helpline and others. The numbers are all available here.
November 2012 IHT38 has been updated to take account of legislative changes regarding time limits
13 August 2012 HMRC have revised forms IHT35 and IHT35(C),
the forms have been updated in Laserform.
24 July 2012 Laserform has introduced two new HMRC checklists which will be of interest to Trust and Estates
Practitioners. These forms have been added to thhe July 2012 Laserform catalogue are are available to order.
Email laserform@advancedcomputersoftware.com or call 0844 815 5560.
| CGTCHK1 |
Checklist for Capital Gains Tax for trusts and estates |
| TECHK1 |
Checklist for trusts and estates |
DOTAS (Disclosure of Tax Avoidance Schemes) Regime notifications (with effect from 6 April 2011)
If your client expects to receive a tax advantage as a result of being party to an inheritance tax scheme, the scheme reference number must be included on
form IHT100 at section K if: the client is liable to submit an inheritance tax account on form IHT100 in respect of a transaction forming
part of the notifiable arrangements, and the statutory time limit for submitting the inheritance tax account is no later than the date by which they must
notify the scheme reference number, and you submit the account within that time limit.
In all other cases you must submit form AAG4(IHT).
For more information access HMRC guidance here.
The AAG range of forms is available in Laserform.
Forms available in Laserform and related to the IHT100
| IHT100A |
Gifts and other transfers of value |
| IHT100B |
Termination of an interest in possession |
| IHT100C |
Assets ceasing to be held on discretionary trusts. Proportionate charge |
| IHT100D |
Non Interest in possession Settlements Principal charge (ten-year anniversary) |
| IHT100E |
Charges on special trusts |
| IHT100F |
Cessation of conditional exemption. Disposal of timber or underwood |
| IHT100G |
Alternatively Secured Pension chargeable event |
| IHT100WS |
Inheritance tax worksheet |
| IHT105 |
Alternatively secured or unsecured pension fund Return of information |
| IHTD31 |
Domicile outside the United Kingdom (for use with IHT100) |
| IHTD32 |
Stocks and shares (for use with IHT100) |
| IHTD33 |
Debts due to Settlement or Trust (for use with IHT100) |
| IHTD34 |
Life insurance and annuities (for use with IHT100) |
| IHTD35 |
Household and personal goods (for use with IHT100) |
| IHTD36 |
Land, buildings and interests in land (for use with IHT100) |
| IHTD37 |
Agricultural Relief (for use with IHT100) |
| IHTD38 |
Business relief, business or partnership interests (for use with IHT100) |
| IHTD39 |
Foreign assets (for use with IHT100) |
| IHTD40 |
Continuation sheet for additional information (for use with IHT100) |
| IHTD41 |
Checklist |
|