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 IHT100 for this purpose.