Interested to hear experience of using the Digital Disclosure Facility to report a missed IHT liability as opposed to filing a late IHT400. Execs didn’t file IHT400 as estate assets left to spouse but have missed a lifetime gift to trust in which settlor had a GWROB. Options are to file late IHT400 and IHT100 (gift was within 7 years of death) or use the DDF which I have used for income tax previously but not for IHT. Tax is quite substantial so if a nil penalty was not agreed via DDF a % based penalty would exceed the £3200 late filing and monthly penalties altho clearly a nil DDF penalty would be best outcome