IHTM16024 - General procedure: the event forms

When the trustees complete an IHT 100 ( IHTM10501) they should also complete an event form. There are two event forms which are used for interest in possession ( IHTM16060) trusts, IHT 100a and IHT 100b ( IHTM14053).

Form IHT 100a is completed in the following circumstances.

• 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 March 2006 the deceased made a lifetime transfer within seven years into

Form IHT 100b is completed in the following circumstances.

• if the deceased had an interest in possession 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 PET ( IHTM04063) when an 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).