Find out how to tell HMRC that a chargeable event has occurred, and Inheritance Tax is due on a gift or trust.
There’s a separate form for each type of chargeable event. You should only complete the form relating to the chargeable event you need to report.
Tell HMRC that Inheritance Tax is due on a gift or trust (IHT100)
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Find out how to tell HMRC that a chargeable event has occurred, and Inheritance Tax is due on a gift or trust.
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