IHTM42010 - Relevant property trusts: notification of chargeable event

IHT100听

The taxpayer is required to听report chargeable events to Capital Taxes on form IHT100.听

Future Claims听

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.鈥�听

Offshore Trusts听

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