land not transferred on divorce

[annierud]

Hello
A small parcel of garden land with separate deeds was not transferred after a divorce settlement to a spouse years ago. The error is only now being corrected and the spouse who is left on the deeds but shouldn't be is being asked to sign a transfer form. What are the potential IHT repercussions of this. Would it be seen as a PET from now or would the transfer be seen as part of the divorce settlement from years ago even if the transfer document is dated now?
Thanks.

[bd6759]

I's say the latter, The land was not his/hers to benefit from despite legal title. It belonged to the other spouse.

[annierud]

Thank you. So presumably wouldn't need to be declared as a transfer on IHT403 because not theirs to give away as such? Even if there is a nominal zero transfer now as a correction? The divorce settlement has been lost. Would a lack of written proof of settlement cause problems?