IHTM10504 - When should you ask for an IHT 100 to be completed: gifts with reservation (GWRs)

The transferee is normally accountable (IHTM10824). In strictness an IHT100 should be completed for all gifts with reservation apart from exempt transfers.

But for deaths on or after 9 March 1999 the deceased’s personal representatives (IHTM05012) must include any gifts made by the deceased within 7 years of the death with the IHT400. In practice, you should normally only ask for an IHT 100 to be completed by a transferee if

• the information provided on supplementary page D3 is incomplete and the personal representatives are unable to give you the additional information you require
• you are concerned about the accuracy of the information provided by the personal representatives,
• When form IHT400 was delivered late and IHT 100 remains outstanding
• the death occurred before 9 March 1999, or
• there are unusual circumstances, such as if there is a dispute between the donee and the executors.