SolvedIHTM16023 | General procedure: form IHT100
From HM Revenue & Customs · Inheritance Tax Manual
Form IHT100 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 a disabled person within IHTA84/S89 (IHTM42085).
If before 22 March 2006 the deceased made a lifetime transfer within seven years of death into
an interest in possession trust, or
an accumulation and maintenance settlement within IHTA84/S71 (IHTM42807)
In each case the trustees of the settlement