IHT400 & IHT418

19thHole

Hello,
I'm hoping someone can help.
My mother died 7 months ago and her Will placed her half of her property in an IPDI trust. My father continued to live in the property until his death 5 weeks ago. The property now will be passed to me as their only inheritor. The property is worth well over £1M so IHT is an issue. Full NRBs and RNRBs are available for both.
My query:
After my Mum died, as Dad was so ill we chose not to register this trust with the TRS as it was very unlikely he would have survived the 2 year period anyway. Will this cause me a problem in completing IHT418 - do I have to complete IHT418 - if so, how do I name the Trust?? Obviously there is no UTR.
I did notify the Land Registry and have Mum's name removed so Dad was sole beneficial owner when he died.
Any chance someone could point me in the right direction please.

Keep_pedalling

It won’t cause you an issue as you have two years to register the thrust with HMRC, but as your father did not survive those two years you no longer need to register it. Not sure how you handle the name, but hopefully someone else will be able to help with this. 

19thHole

Thanks for your response - much appreciated. From what you say, it looks like I will need to complete IHT418. Probably a call to HMRC!