Form: Tell HMRC about a gift or other transfers of value in a trust (IHT100a).
Form IHT100a is used to notify HMRC that Inheritance Tax is due on a gift or other transfer of value involving a trust. This form affects individuals or trustees responsible for reporting such transfers. To complete the form, it must be downloaded and opened using the latest version of Adobe Reader rather than an internet browser.
Source: https://www.gov.uk/government/publications/inheritance-tax-gifts-and-other-transfers-of-value-iht100a. Summarised automatically from the official source — general information, not advice.