Form

Tell HMRC about the end of a qualifying interest in possession (IHT100b)

Report a beneficiary's qualifying interest in possession in a trust has come to an end and Inheritance Tax is due using form IHT100b.

From:
HM Revenue & Customs
Published
4 April 2014
Last updated
6 April 2025 바카라 사이트� See all updates

Documents

Ref: IHT100b

PDF, 952 KB, 14 pages

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How to fill in form IHT100b

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Details

Use this form to tell us that Inheritance Tax is due on a trust.

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Email HMRC to ask for the form in Welsh.

How to complete the form

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Updates to this page

Published 4 April 2014
Last updated 6 April 2025 show all updates

  1. A new version of form IHT100b has been added and information about how to complete it has been updated to include information on long-term UK resident rules.

  2. An updated version of the form IHT100b has been added.

  3. A new version of form IHT100b and information about how to complete it has been added.

  4. First published.

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