The taxpayer is required to report chargeable events to Capital Taxes on form IHT100. ( IHTM42011)
Where we are aware of a continuing trust in an existing inheritance tax case, it should be recorded as a future case on ALF and brought out for review at the appropriate time. ( IHTM39011)
New offshore trusts have to be advised to Capital Taxes under IHTA84/S218 and recorded appropriately. ( IHTM42604)
Liaison procedures are in place with HMRC Trusts. ( IHTM42641)
