IHTM16023 - General procedure: form IHT 100

Form IHT 100 ( IHTM10501) is completed in the following circumstances

• If the deceased had an interest in possession ( IHTM16060) at the date of death. Where the deceased became beneficially entitled to the interest on or after 22 March 2006, the form will only be appropriate if it is an immediate post-death interest, a disabled person’s interest or a transitional serial interest ( IHTM16061).
• If there was a failed potentially exempt transfer ( IHTM04063) when a qualifying interest in possession came to an end within seven years of death. Where the interest in possession arose on or after 22 March 2006, the form will only be appropriate if it was an immediate post-death interest, a disabled person’s interest or a transitional serial interest ( IHTM16061).
• If the deceased made a lifetime transfer within seven years of death into a trust for the disabled within IHTA84/S89 ( IHTM42085).
• If before 22/03/2006 the deceased made a lifetime transfer within seven years of death into

In each case the trustees of the settlement

• are normally accountable for completing an IHT 100, ( IHTM10831)

  and

• should also complete the appropriate event form which accompanies the IHT 100. ( IHTM16024)