Form

How to fill in form IHT100d

Updated 6 April 2025

When you should complete this formÌý

You should use this form to tell HMRC that Inheritance Tax is due on the 10 year anniversary of a trust.ÌýÌý

You need to tell us about assets in the trust that are 바카라 사이트˜relevant property바카라 사이트™ immediately before the 10 year anniversary.Ìý

Before you startÌýÌý

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

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

Some types of assets could be included in more than one section of the form, such as stocks and shares, so make sure you put them in the right section. Do not include the same asset in more than one section.ÌýÌý

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.ÌýÌý

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.ÌýÌý

Section A: about the settlorÌý

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

If the transfer was before 6 April 2025

Check the domicile rules manual or deemed domicile rules for Inheritance Tax if you are not sure if the settlor was domiciled or deemed to be domiciled in the UK.

If the transfer was on or after 6 April 2025

Check the long-term UK residence rules at if you are not sure if the transferor was long-term UK residence.

If the event was before 6 April 2025, the settlor died before 6 April 2025 or both

Check the domicile rules manual or deemed domicile rules for Inheritance Taxif you are not sure if the settlor was domiciled or deemed to be domiciled in the UK.

In all other cases, check the Inheritance Tax manual for long-term UK residence rules if you are not sure if the settlor was a long-term UK resident.

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

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

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.ÌýÌý

Section C: about the trustÌý

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 startedÌý

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

Inheritance Tax reference numberÌý

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

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

Unique Taxpayer Reference (UTR)Ìý

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.ÌýÌý

Find out how to find your UTR number.Ìý

If you do not have one leave box C5 blank.Ìý

Section D: what makes up your trust account schedulesÌý

You may need to fill in some supplementary pages if any of the following apply.Ìý

The settlor is domiciled outside the UKÌý

You should fill in schedule D31 if the settlor is either:Ìý

• domiciled in a foreign countryÌý

• treated as domiciled in the UKÌý

Find out more information about the deemed domicile rules for Inheritance Tax.Ìý

You should fill in schedule D31a if the settlor was not a long-term UK resident.

If stocks and shares are includedÌý

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

If any debts were owed to the trustÌý

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

If any insurance policies were involvedÌý

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

If household and personal goods are includedÌý

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

If land and buildings are includedÌý

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

If you바카라 사이트™re claiming agricultural property reliefÌý

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

If you바카라 사이트™re claiming business property reliefÌý

You should fill in schedule D38 if you바카라 사이트™re deducting business property relief.Ìý

If foreign assets are includedÌý

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

Section E: assets in the UK chargeable to tax as part of this eventÌý

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

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™.ÌýÌý

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

Each box must show the total of each type of asset. For example, box E2 should show the total of all bank and building society accounts.ÌýÌý

Assets where tax can be paid in instalmentsÌý

Assets included under column B can be paid in annual instalments over 10 years.ÌýÌý

Find out more about assets that can be paid in instalments.Ìý

You usually have to pay interest on instalments, but there are some assets which qualify for interest relief. These instalments are only interest-free if the instalment is paid on or before the due date.ÌýÌýÌý

E1 Houses, buildings and landÌý

You must the value of all, freehold, leasehold, heritable and other immovable property in the UK included in this transfer. Do not include farmhouses and farmland.ÌýÌý

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

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

E2 Bank, building society and other financial accountsÌý

You must include all accounts with a:Ìý

• ²ú²¹²Ô°ìÌý

• building societyÌý

• mutual, friendly or co-operative societyÌý

• ²õ³Ü±è±ð°ù³¾²¹°ù°ì±ð³ÙÌýÌý

• insurance companyÌý

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.ÌýÌý

E3 CashÌýÌý

This includes any cheques made out to the transferee.Ìý

E4 Premium Bonds and National Savings and Investment (NS&I) productsÌý

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.Ìý

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

E5 Household goods and personal goodsÌý

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

E6 Life assurance, pensions and mortgage protection policiesÌý

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

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

E7 UK government and municipal securitiesÌýÌý

You should include:Ìý

• Treasury StockÌýÌý

• Exchequer StockÌýÌý

• Convertible StockÌýÌý

• consolidated stocks and loansÌýÌý

• Funding stockÌýÌý

• Savings BondsÌýÌý

• Victory BondsÌýÌý

• War LoansÌýÌý

• government stock held on the Bank of England RegisterÌýÌýÌý

• bonds issued by municipal entities (local government authorities)

You should fill in schedule D32 to tell us about them.바카라 사이트¯Ìý

E8 Listed stocks, shares and investmentsÌý

You should include:Ìý

• all stocks, shares, debentures and securities listed in the Stock Exchange Daily Official ListÌý

• unit trustsÌý

• investment trustsÌý

• open-ended investment companiesÌý

• shares listed on a recognised stock exchange that are part of an Individual Savings Account (ISA)

• foreign shares listed on the London Stock ExchangeÌý

Do not include listed shares that gave the deceased control of the company. You should include these in box E12.ÌýÌý

You must also fill in schedule D32. Copy the figure from box SS1 on the schedule and enter it in box E8 on this form.ÌýÌý

E9 Dividends or interest on stocks, shares and securitiesÌý

Use schedule D32 to complete this box. You should include the total value of dividends and interest on assets in boxes E7, E8, E10, E11 and E12 due at the date of transfer but which had not yet been paid.ÌýÌý

E10 Traded unlisted and unlisted shares except control holdingsÌý

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.Ìý

You should enter the total value of the following stocks and shares if the settlor did not have control of the company:Ìý

• unlisted stocks and shared in private limited companiesÌý
• shares traded on the Alternative Investment Market (AIM), including shares part of an ISAÌý
• shares held in an Enterprise Investment Scheme (EIS) or in a Business Start-up Scheme (BSS)Ìý

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

E11 Instalments on sharesÌý

You may be able to pay tax in instalments on unlisted shares that do not qualify for business relief if all of the following apply:Ìý

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

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 E11. You can find this value in boxes 3 and 4 in Schedule D32.바카라 사이트¯Ìý

E12 Control holdings of unlisted, traded unlisted and listed sharesÌý

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

• shares traded on AIM including shares that are part of an ISAÌý

• shares traded on the Off Exchange (OFEX)

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

E13 Farms, farmhouses and farmlandÌý

You should include the total value of assets on which you바카라 사이트™re deducting agricultural relief.ÌýÌý

You must also:Ìý

• fill in schedule D36, giving full details of assets if you want to claim reliefÌý
• fill in schedule D37 if you want to claim Agricultural ReliefÌý

E14 Businesses including farm businesses, business assets and timberÌý

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

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 E14.Ìý

E15 Other land, buildings and rights over landÌý

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

This could include:Ìý

• rental propertiesÌý

• lock-up garagesÌý

• redundant landÌý

• derelict propertyÌý

• quarriesÌý

• airfieldsÌý

• fishing or other rights attached to landÌý

You must also fill in schedule D36 with details of the land or property.Ìý

E16 Debts due to the TrustÌý

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

E17 Income Tax or Capital Gains Tax repaymentÌý

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

E18 Other assetsÌý

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.ÌýÌý

Section F: liabilities, exemptions and reliefsÌý

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

Do not include:Ìý

• fees for professional services carried out after the date of the eventÌý

• any solicitor바카라 사이트™s, estate agent바카라 사이트™s or valuation fees incurred in dealing with the eventÌý

LiabilitiesÌý

For box F1, you should list all the debts owned by the transferor that can be deducted from the assets included in section E, column A.ÌýÌý

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 solicitor or accountant fees, give the dates for the period during which the work was done.Ìý

For box F2, you should only include reliefs and excluded property against assets listed in section E, column B.ÌýÌý

Exemptions and reliefsÌý

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

You can find more guidance in section IHTM11000 of the Inheritance Tax Manual.ÌýÌý

To deduct reliefs against the assets listed at boxes E1 to E18 you should write the title of the relief and the amount that you want to deduct in the space provided.Ìý

For box F3, only include reliefs against assets listed in section E, column A. Add together the reliefs and write in the total box.Ìý

For box F4, only include reliefs and excluded property against assets listed in section E, column B.ÌýÌý

Section G: calculation of rate of taxÌý

Related trustsÌýÌý

We need to know about any about any others trusts set up by settlor on the same day.Ìý

The assets in these other trusts should be valued at the date on which the trust started. If the charge is on or after 18 November 2015, we no longer take into account the historic value of non-relevant property, for example excluded property and 바카라 사이트˜special trusts바카라 사이트™.Ìý

Same day additions (anniversaries on or after 18 November 2015)Ìý

If the settlor added any assets to another trust on the same day, which increased the value of the trust by more than £5,000, we will take this into account to calculate the rate of tax charged.Ìý

Exit chargesÌý

You need to tell us about any exit charges that arose during the 10-year period ending on the anniversary date.ÌýÌý

When working out the total value for box G9, you should not include any parts that are eligible for relief. For example, assets valued at £100,000 ceased to be relevant property. Business relief is allowable at 50%. So, the amount you should include is £50,000.ÌýÌýÌý

Chargeable transfersÌý

You must tell us if the chargeable transfer resulted in the value of the trust being increased. It does not matter whether assets were transferred into the trust itself. The test is if, as a result of the chargeable transfer made by the settlor, the value of the trust was increased. Ignore any transfers made on the day the settlement was made.Ìý

A chargeable transfer can arise when excluded property held in a trust becomes relevant property. This can happen when a settlor who was previously non-UK domiciled (before 6 April 2025), or not a long-tern UK resident after this date, becomes a long-term UK resident.

For box G14, if more than one transfer met the conditions set out at box G12, you바카라 사이트™ll need to calculate the value of the chargeable transfers made in the 7 years ending immediately before each transfer. When you have done that chose the highest result enter the value in box G14.Ìý

Nil rate bandÌý

For box G15, enter the higher value of boxes G11 and G14.ÌýÌý

If the amount in box G16 is more than the total chargeable value of the transfer at box F11, it means there바카라 사이트™s no Inheritance Tax due on this transfer and you should continue from section J and complete the declaration.Ìý

Section H: working out of the tax payableÌý

Additional tax relief for added propertyÌý

The initial rate of Inheritance Tax will be reduced to reflect the time that property was not relevant property.ÌýÌý

The 10-year period is divided into 40 quarters. For example, if some of the property at the anniversary has only been in the settlement for 5 years (20 quarters) then the rate on that property will be half of the initial rate given in box H10.Ìý

Use the Inheritance Tax quarters calculator to give you the number of complete quarters.ÌýÌý

Fill in the tables at boxes H15 and H16 to work out the additional relief on assets that were added to the trust. Enter each asset on a separate line.Ìý

Find more guidance and examples about relief for assets that have been relevant property for less than the full 10 years.Ìý

Interest and payment deadlines for the 10-year anniversary chargeÌý

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

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

You should to work out the amount of interest due on your payment and complete the summary table in box H19.ÌýÌý

Section I: authority for repayment of Inheritance TaxÌý

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 PaymentsÌý

If you do not have a bank account in those names, it may be difficult for you to obtain the repayment. To avoid any difficulties, give the details of the account you want the repayment paid into.ÌýÌý

Section J: disclosure of tax avoidance schemeÌý

You should include both the:Ìý

• scheme or promotor reference number if you바카라 사이트™ve been given oneÌý

• tax year or date when the tax advantage is expectedÌýÌý

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

DeclarationÌý

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.ÌýÌý

HMRC will accept IHT100 forms without a wet signature from both an agent or trustee, as long as the names and personal details of the trustees are shown on the declaration page.ÌýÌý

If you바카라 사이트™re an agentÌý

You must include the following statement in the additional information box on page 12:Ìý

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 IHT100 have seen the IHT100 and agreed to be bound by the declaration on page 10 of the IHT100.바카라 사이트™Ìý

If you바카라 사이트™re a trusteeÌý

You must include the following statement in the additional information box on page 12:ÌýÌý

바카라 사이트˜As trustee acting in this matter, I confirm that all the people whose names appear on the declaration page of this form IHT100 are the trustees and have both seen the IHT100 and agreed to be bound by the declaration on page 10 of the IHT100.바카라 사이트™Ìý

Sending us your completed formÌý

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

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 helpÌý

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