Tell HMRC that Inheritance Tax is due on a gift or trust (IHT100)
Find out how to tell HMRC that a chargeable event has occurred, and Inheritance Tax is due on a gift or trust.
Check if you need to register the trust before you start.
The IHT100 is the collection of forms you should use to tell HMRC about specific occasions when Inheritance tax is due on a trust. These are known as chargeable events.
Check which form you need to complete听
There바카라 사이트檚 a separate form for each type of chargeable event.
You should only complete the form relating to the chargeable event you need to report.
Gifts or other transfers of value in a trust
Fill in form IHT100a to tell us about a gift where Inheritance Tax is payable immediately.听
The end of a qualifying interest in possession
Fill in form IHT100b to tell us when a beneficiary바카라 사이트檚 interest in possession in a trust has ended in their lifetime.
Do not us this form to tell us if the ending of the interest in possession is due to the person바카라 사이트檚 death. These events need to be reported by the trustees of the trust on form IHT418 颈苍蝉迟别补诲.听听
The end of a qualifying interest in possession because someone has died
Fill in form IHT100b (death) to tell us that a qualifying interest in possession has ended because someone has died.
Do not use this form if:听
- you바카라 사이트檙e an executor and completing form IHT100b 바카라 사이트� fill in form IHT418 颈苍蝉迟别补诲听
- the deceased바카라 사이트檚 estate is an 바카라 사이트榚xcepted estate바카라 사이트�
An exit charge on assets in a trust
Fill in form IHT100c to tell us about assets in a trust that are no longer 바카라 사이트榬elevant property바카라 사이트�.
The 10 year anniversary of a trust
Fill in form IHT100d to tell us about assets in a trust that are 바카라 사이트榬elevant property바카라 사이트� immediately before each 10 year anniversary of the trust.
Charges on special trusts
Fill in form IHT100e to tell us about assets that are no longer held in a 바카라 사이트榮pecial trust바카라 사이트�. 听 听
The ending of a conditional exemption
Fill in form IHT100f to tell us about an event affecting assets with either:听
- a conditional exemption from Inheritance Tax or Capital Gains Tax听
- an exemption from Estate Duty听
Do not use this form if the event has resulted in a charge for deferred Capital Gains Tax.
Assets previously held in an 18 to 25 trust
Fill in form IHT100h to tell us about assets that have stopped being held in an 18 to 25 trust.
This is a trust where one parent has died, and the beneficiary will become entitled to their share of the assets at an age between 18 and 25 years old.
When you do not need to complete an IHT100 form听
Some transfers are exempt from Inheritance Tax, such as:听
- assets that are transferred from one spouse or civil partner to another after death听
- gifts to a registered UK charity听
Check the full list of exemptions from Inheritance Tax.听听
What records you need to keep听
You must keep all documents used to complete the forms and any supplementary pages as we may ask for these later.听听
You do not need to send us copies of any documents unless we specifically ask you to.听听
What happens next听
HMRC will write to you and let you know when we바카라 사이트檝e received your form.听听
We바카라 사이트檒l also give you a date you can expect to hear from us by if we have any questions. If you do not hear from us after this date, then we do not have any questions for you.听
If you바카라 사이트檙e selected for a compliance check听
We바카라 사이트檒l write to you within 12 weeks to let you know if your form has been selected for a compliance check.
We바카라 사이트檒l consider all the information in your account and contact you by phone to explain what we바카라 사이트檙e checking. If we need any more information we바카라 사이트檒l agree a date that you need to give us this by.听听
We may ask the Valuation Office Agency (VOA) or Shares and Assets Valuation (SAV) to check the valuations. They may contact you directly if they have any questions.听听If they agree a higher value for any of the assets in your account we바카라 사이트檒l send you new calculations.
Paying your Inheritance Tax bill听
You have 6 months after the chargeable event to pay what you owe.听听
Fill in form IHT122 to get your Inheritance Tax payment reference number. You should do this at least 3 weeks before you want to make a payment.
Find out more about how to바카라 사이트�pay your Inheritance Tax bill.听听
Check if you need to pay Capital Gains Tax or Income Tax听
Capital Gains Tax and Income Tax can be payable on assets and income from a trust.听
You should check if you need to:听
- include this on a Self Assessment tax return听
- report any gains to HMRC听
Get help听
You can바카라 사이트�contact the Inheritance Tax helpline바카라 사이트痠f you need help working out the tax or filling in the forms.听听
Find听. 听
Updates to this page
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Information if you바카라 사이트檝e been selected for a compliance check has been updated.
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First published.