Form

Tell HMRC about the end of a qualifying interest in possession because someone has died (IHT100b (death))

Use this form to tell us that a beneficiary's qualifying interest in possession in a trust has come to an end due to their death and Inheritance Tax is due.

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

Documents

Assets held in trust (IHT100b (death))

PDF, 882 KB, 9 pages

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How to fill in form IHT100b (death)

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Details

Use form IHT100b (death) 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