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Tell HMRC about a transferor or settlor who is a long-term UK resident, when transitional provisions apply (D31b)

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1. Tell HMRC about a transferor or settlor who is not a long-term UK resident (D31a)
2. Inheritance Tax: long-term United Kingdom (UK) residence (IHT401a)
3. Rhoi gwybod i CThEF am drosglwyddwr neu setlwr sy’n breswylydd tymor hir yn y DU, pan fo darpariaethau trosiannol yn berthnasol (D31b)
4. Rhoi gwybod i CThEF am drosglwyddwr neu setlwr nad yw’n breswylydd tymor hir yn y DU (D31a)
5. Inheritance Tax if you’re a long-term UK resident