Form

Tell HMRC about assets previously held in an '18 to 25' trust (IHT100h)

Use this form to tell us that Inheritance Tax is due on assets that have stopped being held in an '18 to 25' trust.

• From: HM Revenue & Customs
• Published: 12 August 2024

Documents

Assets ceasing to be held in an age 18 to 25 trust (IHT100h)

PDF, 446 KB, 12 pages

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How to fill in form IHT100h

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Details

Use the IHT100h to tell HMRC that 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.

Published 12 August 2024