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: 14 November 2024 — See all updates

Documents

Relevant property trusts proportionate (exit) charge (IHT100c)

Ref: IHT100c

PDF, 1020 KB, 18 pages

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How to fill in form IHT100c

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Details

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

Find older versions of this form on the National Archives.

Email HMRC to 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 latest free version of Adobe Reader.
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.

Published 4 April 2014

Last updated 14 November 2024 + show all updates

1. 14 November 2024

   A new version of the IHT100c form has been added.

2. 12 August 2024

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

3. 4 April 2014

   First published.