Corrective and supplementary

Excepted terminations and chargeable events

Form and verification

Generally

Instruments of variation

Settled property

Settlements with non-resident trustees

Transfers on death

Excepted estates

Forms

Generally

Grant of probate

HMRC toolkit

Information requirements

Letters of administration or confirmation

No grant of representation obtained

Transfers within seven years before death

Trustees

Trusts, excepted terminations and chargeable events

10-year charge

Age 18-25 settlements

Exit charge

Generally

Pilot trusts