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IHT100b - Termination of an interest in possession

Forms

Form URL
pdf icon  IHT100b (PDF, 115KB)
Description

Use the IHT100b event form to tell us about the ending of an interest in possession trust on 'settled property' because the tenant has died or has transferred the assets. It must be sent together with form IHT100.

Use the IHT100b event form with form IHT100 to tell us about the ending of an interest in possession trust on settled property because the tenant has died or has transferred the assets
pdf icon IHT100b View and Print (PDF, 30KB)
Use the IHT100b event form with form IHT100 to tell us about the ending of an interest in possession trust on 'settled property' because the tenant has died or has transferred the assets (use this version if you want to print the form and fill it out manually)

Supplementary pages

Form URL
D31 - Domicile Outside the United Kingdom (PDF, 31KB)
Use the D31 supplementary pages with form IHT100 if you have said that the transferor had their permanent home in a foreign country - domiciled abroad
Form URL
D33 - Debts due to the settlement or trust (PDF, 50KB)
Use the D33 supplementary pages with form IHT100 to tell us about any debts owed to the transferor
Form URL
D34 - Life Insurance and Annuities (PDF, 21KB)
Use form D34 supplementary pages with form IHT100 if the trust transfer included any dealings relating to life assurance policies
Form URL
D35 - Household and Personal Goods (PDF, 29KB)
Use the D35 supplementary pages with form IHT100 to give details of household and personal goods involved in a 'chargeable event'
Form URL
D36 - Land, Buildings and Interests in Land (PDF, 922KB)
Use the D36 supplementary pages with form IHT100 to give details of land, buildings, trees or underwood included in a 'chargeable event'
Form URL
D37 - Agricultural Relief (PDF, 52KB)
If you have deducted Agricultural Relief on form IHT100, use the D37 supplementary pages to give further information
Form URL
D38 - Businesses Relief, Business or Partnership Interests (PDF, 56KB)
Use D38 supplementary pages with form IHT100 to give details of any business interests and holdings of unquoted shares or assets used in a business included in a 'chargeable event'
Form URL
D39 - Foreign Assets (PDF, 80KB)
Use the D39 supplementary pages with form IHT100 to give details of any overseas assets included in a 'chargeable event' (but do not include foreign shares quoted on the London Stock Exchange)
Form URL
D40 - Continuation Sheet for Additional Information (PDF, 115KB)
Use the D40 continuation sheet to give any additional information that we asked for on form IHT100

Help and guidance relating to this form

Form URL
IHT110 - How to fill in form IHT100 (PDF, 468KB)
Use this guide for help to complete form IHT100 and the relevant 'event' forms

Related forms

IHT100 - Inheritance Tax Account
Use form IHT100 and any of the supplementary pages D31 to D40 to tell us about any 'chargeable events' - when Inheritance Tax is payable on a trust or gift

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