Form IHT100b on ending a life interest

If someone has a life interest in a Qualifying interest In Possession Trust created on the death of a spouse, but later (with the Trustees) brings the Trust to an end, passing the trust assets to the remaindermen, is this a PET? IT seems that form IHT100b is required in this situation, but form IHT100b seems to treat the event as taxable for IHT, with no provision for a PET.

Hi,
Please contact the Inheritance Tax team for advice.
Inheritance Tax: general enquiries
Thank you.