Form D36 enables taxpayers to provide comprehensive details of land, buildings, and underwood assets that are part of a chargeable event declaration on form IHT100. This supplementary form ensures HMRC receives full information about property and land assets included in inheritance tax chargeable events. The form is essential for accurate reporting of real property valuations and asset transfers during the chargeable event process.
Source: HMRC (GOV.UK) – Read the original