IHTM42010 - Relevant property trusts: notification of chargeable event

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.바카라 사이트¯Â 

Offshore Trusts 

New offshore trusts made by settlors who are long-term UK resident (IHTM47000) (on or after 6 April 2025) or were domiciled (IHTM13000) in the UK (before 6 April 2025) have to be reported to HMRC (WMBC Assets) under IHTA84/S218 and recorded appropriately. (IHTM42604)