Form

How to fill in form IHT100b (death)

Updated 6 April 2025

When you should complete this form

You must complete this form if you바카라 사이트™re the trustee of a qualifying interest in possession trust and the beneficiary바카라 사이트™s interest has come to an end on their death. The interest in possession trust will be one of the following: 

• a trust that was set up before 22 March 2006 and in which the deceased was entitled to benefit 

• an immediate post-death interest  

• a disabled person바카라 사이트™s interest  

• a transitional serial interest 

• a purchased interest in possession 

Before you start  

You should complete all fields. If information is missing, we may not be able to deal with your form.

Make sure you have read all the relevant notes before you start completing the form.바카라 사이트¯â¶Ä¯Â 

Some types of assets could be included in more than one section of the form, such as stocks and shares, so make sure you put them in the right section. Do not include the same asset in more than one section.바카라 사이트¯â¶Ä¯Â 

You do not need to send us copies of documents (for example, a letter from a bank with the balance in an account, or evidence of liabilities) unless we specifically ask you to do so.바카라 사이트¯â¶Ä¯Â 

You must keep all documents that you have used to fill in the form as we may ask you for some or all of them later.Ìý 

Section A: about the trust 

You must include the name and other details about the trust.Ìý 

The date the trust started 

This is the date when the assets where first put into the trust.Ìý  

If it was a will trust, you should include the date of death in box A2.Ìý 

Unique Taxpayer Reference (UTR)Ìý

This is a 10-digit number. You바카라 사이트™ll be sent a UTR when you register for Income Tax or set up a limited company.Ìý 

Find out how to find your UTR number.바카라 사이트¯Â 

If the trust does not have a UTR you should leave box A3 blank.Ìý

Section B: about the trustees 

You should include the name and addresses for all trustees of the trust.Ìý 

Section C: details of the person or business dealing with this event 

You should include the: 

• name and personal details of the person dealing with the trust 

• account details where any Inheritance Tax repayments should be made 

If you바카라 사이트™re filling in the form without the help of a solicitor or accountant and want HMRC to write to you but someone else to deal with telephone calls, you should include separate written authority when you send the form to us.바카라 사이트¯â¶Ä¯Â 

Section D: about the person who has now died 

This is the person who was the beneficiary of the trust.Ìý 

Section E: deceased interest in possession and future interests

If you answer 바카라 사이트˜No바카라 사이트™ to box E3 and have not indicated the deceased had any of the interests in box E1, you must explain why you바카라 사이트™re completing this form in the 바카라 사이트˜Additional information바카라 사이트™ section at the end.Ìý 

An interest in possession pre 22 March 2006  

A qualifying interest in possession (QIIP) is a trust that holds property for a person (or a company) who has the right to the income or the enjoyment of the property held.Ìý 

After 22 March 2006, a QIIP can only arise if it is an immediate post death interest, a disabled person바카라 사이트™s interest or a transitional serial interest. Find more information about interests in possession.Ìý

An immediate post death interest 

This is when a beneficiary receives the benefit of an interest in possession trust, created by a will or under intestacy rules, of a person who has died, and the trust does not qualify as a trust for a bereaved minor, or a disabled persons interest.Ìý 

A disabled person바카라 사이트™s interest 

This is a trust that meets certain requirements about how income and capital of the trust may be applied during the disabled person바카라 사이트™s lifetime. It바카라 사이트™s treated as a qualifying interest in possession and forms part of the beneficiary바카라 사이트™s estate on their death.Ìý 

A transitional serial interest 

This is an interest in possession trust that is not a bereaved minors trust or a disabled person바카라 사이트™s interest. It can begin in 3 ways.Ìý

The first is as an interest in possession starting between 22 March 2006 and 5 October 2008. It must follow a previous interest in possession that was in effect before 22 March 2006.Ìý

The second is an interest in possession that passes to the beneficiary바카라 사이트™s spouse or civil partner on the death of the beneficiary. This only applies if the beneficiary died after 5 October 2008.Ìý

The third is where the trust property is a life insurance policy and there바카라 사이트™s an unbroken chain of interest in possessions ending on death.

Purchased interest in possession 

This is an interest in possession in a trust where all of the following apply: 

• it was purchased by the beneficiary arm바카라 사이트™s length transaction 

• arose on or after 9 December 2009 

• the beneficiary was domiciled in the UK at the time 

About the settlor

Questions in E6 are about the person who set up or added property to the trust (the settlor). You are required to answer these questions and complete any of the schedules referred to. You can find further information about long-term UK residence in the Inheritance Tax manual or domicile and deemed domicile in section IHTM13000 of the Inheritance Tax manual.

Section F: details of the schedule pages 

You may need to fill in more sections, known as schedules, if you바카라 사이트™re telling HMRC about any of the following.

A person바카라 사이트™s long-term UK residence or domicile

You will need to complete schedule D31a if the person you are telling us about was not a long-term UK resident.

You will need to complete schedule D31b if you have said the person was a long- term UK resident but that transitional provisions apply.

You will need to complete schedule D31 if the person you are telling us about was domiciled outside the UK at the relevant time.

If stocks and shares are included바카라 사이트¯Â 

You should fill in schedule D32 if the assets include any stocks and shares.바카라 사이트¯Â 

If any debts were owed to the trust바카라 사이트¯Â 

You should fill in schedule D33 if there was any money on loan from the trust. For example, a mortgage or personal that has not been repaid at the date of the chargeable event.바카라 사이트¯â¶Ä¯Â Â 

If any insurance policies were involved  

You should fill in schedule D34 if any insurance policies are included in the event.Ìý

If household and personal goods are included  

You should fill in schedule D35 if the assets include any household and personal goods.Ìý

If land and buildings are included바카라 사이트¯Â 

You should fill in schedule D36 if the assets include land, buildings, trees or underwood in the UK.바카라 사이트¯Â 

If you바카라 사이트™re claiming agricultural property relief바카라 사이트¯Â 

You should fill in schedule D37 if you바카라 사이트™re deducting agricultural property relief.바카라 사이트¯Â 

If you바카라 사이트™re claiming business property relief바카라 사이트¯Â 

You should fill in schedule D38 if you바카라 사이트™re deducting business property relief.바카라 사이트¯Â 

If foreign assets are included바카라 사이트¯Â 

You should fill in schedule D39 if any of the assets are outside of the UK.바카라 사이트¯â¶Ä¯Â 

Section G: UK assets held in the trust 

You fill in section G with details of all the assets that are part of this trust.Ìý 

You must value all assets as if each item had been sold on the date of the chargeable event. This is called the 바카라 사이트˜open market value바카라 사이트™.바카라 사이트¯â¶Ä¯Â 

Round the value of assets and liabilities down to the nearest £1. Tax should be shown to the nearest penny.바카라 사이트¯â¶Ä¯Â 

Each box must show the total of each type of asset. For example, box G2 should show the total of all bank and building society accounts.바카라 사이트¯â¶Ä¯Â 

Assets where tax can be paid in instalments바카라 사이트¯Â 

Assets included under column B can be paid in annual instalments over 10 years.바카라 사이트¯â¶Ä¯Â 

Find out more about assets that can be paid in instalments.Ìý

You usually have to pay interest on instalments, but there are some assets which qualify for interest relief. These instalments are only interest-free if the instalment is paid on or before the due date.바카라 사이트¯ 바카라 사이트¯Â 

G1 Houses, buildings and land 

You must the value of all, freehold, leasehold, heritable and other immovable property in the UK included in this transfer. Do not include farmhouses and farmland.바카라 사이트¯â¶Ä¯Â 

If you have a professional valuation, attach a copy with this form.바카라 사이트¯â¶Ä¯Â 

You also need to fill in schedule D36 giving details of each item of land.바카라 사이트¯Â 

G2 Bank, building society and other financial accounts바카라 사이트¯Â 

You must include all accounts with a:바카라 사이트¯Â Â 

• ²ú²¹²Ô°ì바카라 사이트¯Â 

• building society바카라 사이트¯Â 

• mutual, friendly or co-operative society바카라 사이트¯Â 

• ²õ³Ü±è±ð°ù³¾²¹°ù°ì±ð³Ù바카라 사이트¯â¶Ä¯Â 

• insurance company바카라 사이트¯Â 

List each account or investment separately in the 바카라 사이트˜Additional information바카라 사이트™ section. If you have separate figures for capital and interest, show these separately.바카라 사이트¯â¶Ä¯Â 

G3 Cash바카라 사이트¯바카라 사이트¯Â 

This includes any cheques made out to the transferee.바카라 사이트¯Â 

G4 Premium Bonds and National Savings and Investments (NS&I) products바카라 사이트¯Â 

List each account or investment separately in the 바카라 사이트˜Additional information바카라 사이트™ section. If you have separate figures for capital and interest, show these separately.바카라 사이트¯Â 

if you do not know the value at the date of transfer.바카라 사이트¯Â 

G5 Household goods and personal goods바카라 사이트¯Â 

You should include all goods included in the transfer. For example, china, clothes, jewellery and cars. You also need to fill in schedule D35.바카라 사이트¯â¶Ä¯Â 

G6 Life assurance, pensions and mortgage protection policies바카라 사이트¯Â 

Tell us about any pensions and policies in included in the transfer. If the transaction included a life assurance policy but they were not actually amongst the assets included in the chargeable event you바카라 사이트™re telling us about, we need to know about the arrangements.바카라 사이트¯â¶Ä¯Â 

You must fill in schedule D34 and include a copy of each policy when you send the form.바카라 사이트¯â¶Ä¯Â 

G7 UK government and municipal securities바카라 사이트¯바카라 사이트¯Â 

You should include:바카라 사이트¯Â 

• Treasury Stock  

• Exchequer Stock  

• Convertible Stock  

• consolidated stocks and loans  

• Funding Stock  

• Savings Bonds  

• Victory Bonds  

• War Loans  

• government stock held on the Bank of England Register   

• bonds issued by municipal entities (local government authorities)

You must fill in schedule D32 to tell us about them.Ìý 

G8 Listed stocks, shares and investments바카라 사이트¯Â 

You should include:바카라 사이트¯Â 

• all stocks, shares, debentures and securities listed in the Stock Exchange Daily Official List바카라 사이트¯Â 

• unit trusts바카라 사이트¯Â 

• investment trusts바카라 사이트¯Â 

• open-ended investment companies바카라 사이트¯Â 

• shares listed on a recognised stock exchange that are part of an Individual Savings Account (ISA)

• foreign shares listed on the London Stock Exchange바카라 사이트¯Â 

Do not include listed shares that gave the deceased control of the company. You should include these in box G12.바카라 사이트¯â¶Ä¯Â 

You must also fill in schedule D32.Ìý 

G9 Dividends or interest on stocks, shares and securities바카라 사이트¯Â 

Use schedule D32 to complete this box. You should include the total value of dividends and interest on assets in boxes G7, G8, G10, G11 and G12 due at the date of transfer but which had not yet been paid.바카라 사이트¯â¶Ä¯Â 

G10 Traded unlisted and unlisted shares except control holdings바카라 사이트¯Â 

If a company is not listed on the London Stock Exchange, any foreign recognised stock exchange or alternative market, its shares and securities are classed as unlisted.바카라 사이트¯Â 

You should enter the total value of the following stocks and shares if the settlor did not have control of the company:바카라 사이트¯Â 

• unlisted stocks and shares in private limited companies바카라 사이트¯Â 

• shares traded on the Alternative Investment Market (AIM), including shares part of an ISA바카라 사이트¯Â 

• shares held in an Enterprise Investment Scheme (EIS) or in a Business Start-up Scheme (BSS)바카라 사이트¯Â 

You must also include these when you fill in schedule D32. 바카라 사이트¯Â 

G11 Instalments on shares바카라 사이트¯Â 

You may be able to pay tax in instalments on unlisted shares that do not qualify for business relief if any of the following apply:

• you can show that paying in one sum will cause financial hardship바카라 사이트¯바카라 사이트¯Â 
• at least 20% of the tax owed is on assets that qualify for payment by instalments바카라 사이트¯바카라 사이트¯바카라 사이트¯Â 
• the shares are worth more than £20,000 and make up either:바카라 사이트¯바카라 사이트¯Â 
  • at least 10% of the value of the total shares issued by the company바카라 사이트¯바카라 사이트¯Â 
  • at least 10% of the value of ordinary shares held in the company

If you have tax to pay on non-control holdings of unlisted shares, and they qualify for payment by instalments, enter the value of the shares in box E11. You can find this value in boxes 3 and 4 in schedule D32.Ìý

G12 Control holdings of unlisted, traded unlisted and listed shares바카라 사이트¯Â 

If the person who made the transfer had control of the company you should include:바카라 사이트¯바카라 사이트¯Â 

• shares traded on AIM including shares that are part of an ISA바카라 사이트¯Â 
• shares traded on the Off Exchange (OFEX바카라 사이트¯)

You must also fill in schedule D32, including the stocks and shares.바카라 사이트¯â¶Ä¯Â 

G13 Farms, farmhouses and farmland바카라 사이트¯Â 

You should include the total value of assets on which you바카라 사이트™re deducting agricultural relief.바카라 사이트¯â¶Ä¯Â 

You must also fill in schedule D36, giving full details of assets if you want to claim relief.바카라 사이트¯â¶Ä¯Â 

G14 Businesses including farm businesses, business assets and timber바카라 사이트¯Â 

You should include the net value of an interest in a business at the date of the chargeable event.바카라 사이트¯Â 

If the settlor took part in more than one business you may need to fill in schedule D38 for each business or partnership. Enter the total value of all the businesses in box G14.바카라 사이트¯Â 

G15 Other land, buildings and rights over land바카라 사이트¯Â 

You should include the value of any other land, buildings or rights over land not included in any other boxes on this form.바카라 사이트¯â¶Ä¯Â 

This could include:바카라 사이트¯Â Â 

• rental properties바카라 사이트¯Â 

• lock-up garages바카라 사이트¯Â 

• redundant land바카라 사이트¯Â 

• derelict property바카라 사이트¯Â 

• ±ç³Ü²¹°ù°ù¾±±ð²õ바카라 사이트¯Â 

• ²¹¾±°ù´Ú¾±±ð±ô»å²õ바카라 사이트¯Â 

• fishing or other rights attached to land바카라 사이트¯Â 

You must also fill in schedule D36 with details of the land or property.바카라 사이트¯Â 

G16 Debts due to the Trust바카라 사이트¯Â 

You should enter the figure from box 3 when you fill in schedule D33. 바카라 사이트¯Â 

G17 Income Tax or Capital Gains Tax repayment바카라 사이트¯Â 

You should enter the total amount of any tax repaid to the trusts. If you do not know the exact amount, you should enter a reasonable estimate.바카라 사이트¯â¶Ä¯Â 

G18 Other assets바카라 사이트¯Â 

You should enter the total value of any other assets not already included. You must include the details of these assets in the 바카라 사이트˜Additional information바카라 사이트™ section.Ìý

Section H: liabilities, exemptions and reliefs 

You should only include debts that were owed by the trust at the date of the chargeable event.Ìý  

Do not include:  

• fees for professional services carried out after the date of the event  

• any solicitor바카라 사이트™s, estate agent바카라 사이트™s or valuation fees incurred in dealing with the event  

³¢¾±²¹²ú¾±±ô¾±³Ù¾±±ð²õÌýÌý

For box H1, you should list all the debts owned by the transferor that can be deducted from the assets included in section G, column A.Ìý  

You should fill in the name of the person or organisation that is owed the money and say briefly why the money is owed. If you include a deduction for solicitor or accountant fees, give the dates for the period during which the work was done.Ìý 

For box H2, you should only include reliefs and excluded property against assets listed in section G, column B.Ìý  

Exemptions and reliefs  

There are a number of reliefs that reduce the value of the transfer on which you need to pay tax.

Find out about:

• exemptions in section IHTM11000 of the Inheritance Tax Manual
• Agricultural Relief
• Business Relief

To deduct reliefs against the assets listed at boxes G1 to G18 you should write the title of the relief and the amount that you want to deduct in the space provided.Ìý 

For box H3, only include reliefs against assets listed in section G, column A. Add together the reliefs and write in the total box.Ìý 

For box H4, only include reliefs and excluded property against assets listed in section G, column B.Ìý  

Section I: disclosure of tax avoidance scheme 

You should include both the:  

• scheme or promotor reference number if you바카라 사이트™ve been given one  

• tax year or date when the tax advantage is expected   

 Find out about tax avoidance schemes.바카라 사이트¯Â 

¶Ù±ð³¦±ô²¹°ù²¹³Ù¾±´Ç²ÔÌýÌý

You must make sure that all trustees have read the declaration and agree that the information given on the form, any schedules and other supporting documents is correct.Ìý  

HMRC will accept IHT100 forms without a wet signature from both an agent or trustee, as long as the names and personal details of the trustees are shown on the declaration page.Ìý  

If you바카라 사이트™re an agent  

You must include the following statement in the additional information box on page 11:  

바카라 사이트˜As the agent acting on their behalf, I confirm that all the people whose names appear on the declaration page of this form IHT100b (death) have seen the IHT100b (death) and agreed to be bound by the declaration on page 10 of the IHT100b (death).바카라 사이트™바카라 사이트¯Â Â Â 

If you바카라 사이트™re a trustee  

You must include the following statement in the additional information box on page 11:   

바카라 사이트˜As trustee acting in this matter, I confirm that all the people whose names appear on the declaration page of this form IHT100b (death) are the trustees and have both seen the IHT100b (death) and agreed to be bound by the declaration on page 10 of the IHT100b (death).바카라 사이트™바카라 사이트¯Â Â Â 

Sending us your completed form 

You should send the form to the address given at the bottom of the form.Ìý  

Make sure you include:

• copies of any document we바카라 사이트™ve asked for

• any completed schedules (read section D)

Find out what happens after you send us your completed form.

Get help 

Contact the Inheritance Tax helpline if you need help completing this form.