IHT100 ― overview (before August 2024)

Produced by a Tolley Trusts and Inheritance Tax expert

Trusts and Inheritance Tax

Guidance

This guidance note provides a detailed explanation of how to complete the original IHT100 suite of forms. This advice applies for the completion of the pre-August 2024 forms which will be accepted by HMRC until 31 December 2024. After this date you must use the new suite of forms which are explained in the IHT100 completion ― overview (August 2024 onwards) guidance note. Note that links in this guidance note will direct you to the archived pre-August 2024 versions of the forms. There is no need to use these for chargeable events arising before that date; the new versions of the form can be used immediately for any previous transfer.

The forms

If value is transferred by a chargeable event then an ‘IHT account’ will need to be submitted to HMRC by the transferor. An ‘IHT account’ means the completion of a set of IHT forms. On a death, these will be IHT400 forms completed by the personal representatives ― see the IHT returns guidance note. For other events chargeable

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