Form

Tell HMRC about an exit charge on assets in a trust (IHT100c)

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

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

Documents

Ref: IHT100c

PDF, 1.02 MB, 18 pages

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How to fill in form IHT100c

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Use the IHT100c to tell HMRC that Inheritance Tax is due on a trust.

Find .

Email HMRC to聽ask for the form in Welsh.

How to complete the form

You need to:

  1. Download and save the form on your computer.
  2. Open it using the .
  3. Complete it on-screen. The form may not work if you try to open it in your internet browser. If the form does not open, contact online services support for more help.

Updates to this page

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

  1. Information about 'excluded property' held in trust that becomes relevant property from 6 April 2025 has been added. Guidance on completing schedule D31a of the 'Relevant property trusts proportionate (exit) charge (IHT100c)' form if the transferor was not a long-term UK resident has been added.

  2. A new version of the IHT100c form has been added.

  3. A new version of the IHT100c form and information about how to complete it has been added.

  4. First published.

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