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The forms

If value is transferred by a chargeable event then an ‘IHT account’ will need to be submitted to HMRC by the transferor. An ‘IHT account’ means the completion of a set of IHT forms. On a death, these will be IHT400 forms completed by the personal representatives ― see the IHT returns guidance note. For other events chargeable to IHT these will be IHT100 forms. HMRC provides a list of these other chargeable events on its website. The most common of these events will be reporting a chargeable lifetime transfer by an individual, exit charges from trusts and 10-year charges on trusts.

If IHT is due then an IHT100