Form: Inheritance Tax account (IHT100) | Bala
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Form: Inheritance Tax account (IHT100)

Form: Inheritance Tax account (IHT100)

Use form IHT100 and supplementary pages D31 to D40 to tell HMRC about chargeable events when Inheritance Tax is payable on a trust or gift. HMRC has changed the way it deals with Inheritance Tax returns due to measures put in place to stop the spread of coronavirus (COVID-19) – please see details further down the page.