Ten-yearly trouble

Almost ten years ago a very wealthy distant relative of a client of ours died leaving a significant part of his estate to our client.

A deed of variation was drawn up by our client whereby the assets went instead into a discretionary trust and that trust is now approaching its first ten-year anniversary.

For inheritance tax purposes the settler is the deceased and we understand that the IHT100 forms have therefore to be in the name of the deceased. Fair enough.

However the IHT100d specifically asks if the settlor made transfers in the seven years before the settlement commenced but we don’t have that information as we didn’t act for the deceased. Our client also does not have that information. Is it acceptable to simply leave that question blank?

I should also be most grateful if anyone could explain to me exactly...