Tell HMRC about assets previously held in an '18 to 25' trust (IHT100h)
Report Inheritance Tax due on assets that have stopped being held in an '18 to 25' trust using form IHT100h.
Documents
Details
Use this form to tell us Inheritance Tax is due on a trust.
Email HMRC to ask for the form in Welsh.
How to complete the form
You need to:
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Download and save the form on your computer.
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Open it using the .
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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.
Read the accessibility statement for HMRC forms.
Updates to this page
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Updated 'Section F: liabilities, exemptions and reliefs' in 'How to fill in form IHT100h' with more information about available reliefs.
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The Report using print and post form and How to fill in form IHT100h have been updated.
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An updated version of the form IHT100h has been added.
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First published.