Form

How to fill in form IHT100e

Updated 6 April 2025

When you should complete this form

You should use this form to tell us about the assets that have stopped being held in special trusts.

Before you start

You should complete all fields. If information is missing, we may not be able to deal with your form.

Make sure you have read all the relevant notes before you start completing the form.Ìý

Some types of asset could be included in more than one section of the form, such as stocks and shares. Do not include the same asset in more than one section.Ìý

You do not need to send us copies of documents (for example, a letter from a bank with the balance in an account, or evidence of liabilities) unless we specifically ask you to do so.Ìý

You must keep all documents that you have used to fill in the form as we may ask you for some or all of them later.

Section A: about the settlor

You must include the name and personal details of the settlor.

If the settlor died or the transfer of assets was made before 6 April 2025

If you do not know if the settlor was domiciled in the UK, check the Inheritance Tax domicile rules in the Inheritance Tax manual.  

If you do not know if the settlor was deemed to be domiciled in the UK, check the Inheritance Tax deemed domicile rules.

If the settlor died or the transfer of assets was made on or after 6 April 2025

If you do not know if the settlor was a long-term UK resident, check the Inheritance Tax long-term UK residence rules.

Section B: details of the person or business dealing with this event

You should include the name and personal details of the person dealing with the chargeable event.

If you바카라 사이트™re filling in the form without the help of a solicitor or accountant and want HMRC to write to you but someone else to deal with telephone calls, you should include separate written authority when you send the form to us.

Section C: about the trust 

If you바카라 사이트™re a trustee you may have to register the trust.Ìý

If the trust is already registered, make sure the details are up to date before completing this form.Ìý

The date the trust started

This is the date when the assets where first put into the trust.

Inheritance Tax reference number

Find out how to get an Inheritance Tax reference number.Ìý

If you do not have one leave box C3 blank.Ìý

Unique Taxpayer Reference (UTR)

This is a 10-digit number. You바카라 사이트™ll be sent a UTR when you register for Income Tax or set up a limited company.Ìý

Find out how to find your UTR number.Ìý

If you do not have one leave box C4 blank.Ìý

Type of trust 

Tick one box to indicate the type of special trust you are telling us about. Read more about special trusts in the Inheritance Tax manual.

Section D: about the chargeable event

Tick the relevant boxes that apply to this event.

You will need to provide more details if the chargeable event is: 

• where a trust no longer satisfies special conditions
• a reduction in value of trust assets
• an event that is not included in the options provided

If there are individuals who have benefitted from the event, you should provide: 

• their name and address
• a description and the individual바카라 사이트™s share of the asset
• the asset value

You must value all assets as if each item had been sold on the date of the chargeable event. We call this the 바카라 사이트˜open market value바카라 사이트™.

Round the value of assets and liabilities down to the nearest £1.

Section E: what makes up your trust account

You may need to fill in more sections, known as schedules, if you바카라 사이트™re telling HMRC about any of the following.

The settlor is domiciled outside the UK

You should fill in schedule D31 if the settlor was domiciled outside the UK: 

• at the start of the settlement
• at the time of any additions 바카라 사이트” for additions you should complete schedule D31 for each occasion

Find out about the Inheritance Tax deemed domicile rules.

From 6 April 2025, if the settlor is not a long-term UK resident, fill in schedule D31a.

Find out about the Inheritance Tax long-term UK residence rules.

If stocks and shares are included 

You should fill in schedule D32 if the assets included any stocks and shares.Ìý

If any debts were owed to the trust 

You should fill in schedule D33 if there was any money on loan from the trust. For example, a mortgage or personal loan that has not been repaid at the date of the chargeable event.

If any insurance policies were involved 

You should fill in schedule D34 if any insurance policies are included in the event.Ìý

If household and personal goods are included

You should fill in schedule D35 if the assets include any household and personal goods.

If land or buildings are included

You should fill in schedule D36 if the assets include land, buildings, trees or underwood in the UK.

If you바카라 사이트™re claiming Agricultural Relief 

You should fill in schedule D37 if you바카라 사이트™re deducting relief for agricultural property.

If you바카라 사이트™re claiming Business Relief

You should fill in schedule D38 if you바카라 사이트™re deducting Business Relief.

If foreign assets are included

You should fill in schedule D39 if any of the assets are outside the UK.

Section F: assets in the UK chargeable to tax as part of this transfer

You must fill in section F with details of all the assets that were transferred as part of this event.

You must value all assets as if each item had been sold on the date of the chargeable event. This is called the 바카라 사이트˜open market value바카라 사이트™.

Round the value of assets and liabilities down to the nearest £1. Tax should be shown to the nearest penny.

Each box must show the total of each type of asset. For example, the total of all bank and building society accounts in box F2.

Assets where tax can be paid by instalments

Assets included under column B can be paid in annual instalments over 10 years.ÌýFind out more about assets that can be paid in instalments.

You usually have to pay interest on instalments, but there are some assets which qualify for interest relief. Find out more about instalments with interest relief in the Inheritance Tax manual. These instalments are only interest-free if the instalment is paid before the due date.

F1 Houses, buildings and land

You must include all freehold, leasehold, heritable and other immovable property in the UK which is included in the transfer. Do not include farmhouses and farmland.바카라 사이트¯

If you have a professional valuation, attach a copy with this form.

You will need to fill in schedule D36 giving details of each item of land.

F2 Bank, building society and other financial accounts

You must include all with a: 

• bank
• building society
• mutual, friendly or co-operative society
• supermarkets
• insurance companies

List each account or investment separately in the 바카라 사이트˜Additional information바카라 사이트™ section. If you have separate figures for capital and interest, show these separately.

The bank or building society will be able to tell you how much was in each account at the date of the chargeable event and how much interest was due, but not paid, up to that date.

F3 Cash

This includes any cheques made out to the transferee.바카라 사이트¯

F4 Premium Bonds and National Savings and Investments (NS&I)바카라 사이트¯p°ù´Ç»å³Ü³¦³Ù²õÌý

List each account or investment separately in the 바카라 사이트˜Additional information바카라 사이트™ section. If you have separate figures for capital and interest, show these separately.

if you do not know the value at the date of transfer.

F5 Household goods and personal goods

You should include all goods included in the transfer. For example, china, clothes, jewellery and cars. You also need to fill in schedule D35.

F6 Life assurance, pensions and mortgage protection policies

Tell us about any pensions and policies included in the transfer. If the transaction included a life assurance policy but it was not actually amongst the assets included in the chargeable event you바카라 사이트™re telling us about, we need to know about the arrangements.

You must fill in schedule D34 and include a copy of each policy when you send the form.

F7 UK government and municipal securities

You should include:

• Treasury Stock
• Exchequer Stock
• Convertible Stock
• consolidated stocks and loans
• Funding Stock
• Savings Bonds
• Victory Bonds
• War Loans
• government stock held on the Bank of England Register
• bonds issued by municipal entities (local government authorities)

Do not include listed shares that gave the deceased control of the company. You should include these in box F12.

You must also fill in schedule D32. Copy the figure from box SS1 on the schedule and enter it in box F8 on this form.

F9 Dividends or interest on stocks, shares and securities

Use schedule D32 to complete this box. You should include the total value of dividends and interest on assets in boxes F7, F8, F10, F11 and F12 due at the date of transfer but which had not yet been paid.Ìý

F10 Traded unlisted and unlisted shares except control holdings바카라 사이트¯

If a company is not listed on the London Stock Exchange, any foreign recognised stock exchange or alternative market, its shares and securities are classed as unlisted.

You should enter the total value of바카라 사이트¯the following stocks and shares if the settlor did not have control of the company:바카라 사이트¯

• unlisted stocks and shares in private limited companies
• shares traded on the Alternative Investment Market (AIM), including shares that are part of an Individual Savings Account (ISA)
• shares held in an Enterprise Investment Scheme (EIS) or in a Business Start-up Scheme (BSS)

You must also include these when you fill in schedule D32.

F11 Instalments on shares

You may be able to pay tax in instalments on unlisted shares that do not qualify for Business Relief if any of the following apply:

• you can show that paying in one sum will cause financial hardship
• at least 20% of the tax owed is on assets that qualify for payment by instalments
• the shares are worth more than £20,000 and make up either:
  • at least 10% of the value of the total shares issued by the company
  • at least 10% of the value of ordinary shares held in the company

If you have tax to pay on non-control holdings of unlisted shares, and they qualify for payment by instalments, enter the value of the shares in box F11.ÌýYou can find this value in boxes 3 and 4 in Schedule D32.

F12 Control holdings of unlisted, traded unlisted and listed shares 

If the person who made the transfer had control of the company you should include:

• shares traded on AIM including shares that are part of an ISA
• shares traded on the Off Exchange (OFEX)

You must also fill in schedule D32, including the stocks and shares.

F13 Farms, farmhouses and farmland

You should include the total value of assets on which you바카라 사이트™re deducting Agricultural Relief.바카라 사이트¯

You must also:

• fill in schedule D36, giving full details of the assets you want to claim relief on
• fill in schedule D37 to claim Agricultural Relief

F14 Businesses including farm businesses, business assets and timber

You should include the net value of an interest in a business at the date of the chargeable event.

If the settlor took part in more than one business you may need to fill in schedule D38 for each business or partnership. Enter the total value of all the businesses in box F14.

F15 Other land, buildings and rights over land 

You should include the value of any other land, buildings or rights over land not included in any other boxes on this form.바카라 사이트¯

This could include: 

• rental properties
• lock-up garages
• redundant land
• derelict property
• quarries
• airfields
• fishing or other rights attached to land

F16 Debts due to the Trust 

You should enter the figure from box 3 when you fill in schedule D33.

F17 Income Tax or Capital Gains Tax repayment 

You should enter the total amount of any tax repaid to the trust. If you do not know the exact amount, you should enter a reasonable estimate.

F18 Other assets 

You should enter the total value of any other assets not already included.

You must include the details of these assets in the 바카라 사이트˜Additional information바카라 사이트™ section.

Section G: Liabilities, exemptions and reliefs

You should only include debts that were owed by the trust at the date of the chargeable event.

Do not include: 

• fees for professional services carried out after the date of the event
• any solicitor바카라 사이트™s or estate agent바카라 사이트™s fees or valuation fees incurred in dealing with the chargeable event

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For box G1, you should list all the debts owned by the transferor that can be deducted from the assets included in section F, column A.

You should fill in the name of the person or organisation that is owed the money and say briefly why the money is owed. If you include a deduction for solicitors바카라 사이트™ or accountants바카라 사이트™ fees, give the dates for the period during which the work was done.

For box G2, you should only include exemptions, reliefs and excluded property against assets listed in section F, column B.

Exemptions and reliefs

There are a number of reliefs that reduce the value of the transfer on which you need to pay tax.

바카라 사이트¯Find out what qualifies for Agricultural ReliefÌý²¹²Ô»å Business Relief.

To deduct reliefs against the assets listed in boxes F1 to F18 you should write the title of the relief and the amount that you want to deduct in the space provided.

For box G3, only include reliefs against assets listed in section F, column A. Add together the reliefs and write in the total box.

For box G4, only include reliefs and excluded property against assets listed in section F, column B.

Section H: Working out the tax

Working out the rate of tax 

Tax on special trusts is charged at a flat rate which tapers over time, depending on the period that has elapsed and is counted in the number of quarter years elapsed since the chargeable property became held on the trust.

You should not count any period before 13 March 1975 or any period during which the property was excluded property.

Use the quarters calculator to work out the number of complete quarters between the 2 relevant dates.

In the table in H2, you should enter the number of complete quarters calculated into the appropriate row in the second column of the table. Multiply each number by the quarterly rate to get the total tax rate. Add all the tax rates together and enter this figure in the total tax rate box.Ìý

Example

A trust set up on 1 May 1985 failed to meet the conditions under which it was excluded from proportionate and principal charges on 1 January 2010.

The number of complete quarters between 1 May 1985 and 1 January 2010 is:

1 May 1985 to 30 April 1999 = 96

1 May 1999 to 31 October 1999 = 2

Total to count = 98 

The following table shows how the table on the form should be completed.

Quarters	Number falling in this bracket	Quarterly Rate %	Total Tax Rate %
1 to 40	40	x 0.25%	10%
41 to 80	40	x 0.20%	8%
81 to 120	18	x 0.15%	2.7%
121 to 160	바카라 사이트”	x 0.10%	바카라 사이트”
161 to 200	바카라 사이트”	x 0.05%	바카라 사이트”
바카라 사이트”	바카라 사이트”	Total tax rate	20.7%

Grossing

An example using the information from the H2 example for the calculation of the revised (gross) rate will be 20.7 ÷ (100 바카라 사이트“ 20.7) × 100 = 26.1%.

Interest and payment deadlines for assets that have stopped being held on special trusts 

Inheritance Tax is due no later than 6 months after the end of the month in which the chargeable event occurred.바카라 사이트¯

If your payment is after the due date, interest is added to any unpaid tax and is charged at a daily rate.바카라 사이트¯

You should use the to calculate any interest that is due on your payment and complete the summary table.

Section I: Authority for repayment of Inheritance Tax

If we need to repay any Inheritance Tax, we바카라 사이트™ll make the payment directly to the bank account in the names of all the people who have signed the form by Faster Payments.Ìý

If you do not have a bank account in those names, it may be difficult for you to obtain the repayment.Ìý

To avoid any difficulties, give the details of the account you want the repayment paid into.

Section J: Disclosure of tax avoidance scheme 

You should include both the:

• scheme or promotor reference number if you바카라 사이트™ve been given one
• tax year or date when the tax advantage is expected

Find out about the rules for disclosure of tax avoidance schemes.

Declaration

You must make sure that all trustees have read the declaration and agree that the information given on the form, any schedules and other supporting documents is correct.

HMRC will accept IHT100e forms without a wet signature from both an agent or a trustee, as long as the names and personal details of the trustees are shown on the declaration page.

If you바카라 사이트™re an agent

You must include this statement in the additional information on page 10:

바카라 사이트˜As the agent acting on their behalf, I confirm that all the people whose names appear on the declaration page of this form IHT100e have seen the IHT100e and agreed to be bound by the declaration on page 8 of the IHT100e.바카라 사이트™Â 

If you바카라 사이트™re a trustee

You must include this statement in the additional information on page 10:

바카라 사이트˜As trustee acting in this matter, I confirm that all the people whose names appear on the declaration page of this form IHT100e are the trustees and have both seen the IHT100e and agreed to be bound by the declaration on page 8 of the IHT100e.바카라 사이트™Â 

Sending us your completed form

You should send the form to the address given at the bottom of the form.

Make sure you include:

• copies of any document we바카라 사이트™ve asked for
• any completed schedules (read section D)

Find out what happens after you send us your completed form.

Get help

Contact the Inheritance Tax helpline if you need help completing the form.