Form

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.

• From: HM Revenue & Customs
• Published: 12 August 2024
• Last updated: 18 October 2024 — See all updates

Documents

Report using print and post form

Ref: IHT100h

PDF, 431 KB, 12 pages

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How to fill in form IHT100h

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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:

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.

Read the accessibility statement for HMRC forms.

Published 12 August 2024
Last updated 18 October 2024 + show all updates

1. 18 October 2024

   An updated version of the form IHT100h has been added.

2. 12 August 2024

   First published.