IHTM42010 | Relevant property trusts: notification of chargeable event
From HM Revenue & Customs · Inheritance Tax Manual
IHT100
The taxpayer is required to report chargeable events to Capital Taxes on form IHT100.
Future Claims
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.
Offshore Trusts
New offshore trusts made by settlors who are long-term UK resident () (on or after 6 April 2025) or were domiciled () in the UK (before 6 April 2025) have to be reported to HMRC (WMBC Assets) under and recorded appropriately. ()