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Inheritance Tax statistics: Table 12.7 - assets held in taxpaying discretionary trusts at 10-yearly charge date

This table presents an analysis of the assets held in taxpaying discretionary trusts up to tax year 2020 to 2021.

• From: HM Revenue & Customs
• Published: 30 July 2015
• Last updated: 28 July 2022 — See all updates

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Inheritance tax statistics: Table 12.7 - assets held in taxpaying discretionary trusts at ten yearly charge date

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This table presents an analysis of the assets held in taxpaying discretionary trusts. Trusts of this type are assessed for Inheritance Tax every 10 years after their creation. The 10 years of data given in the table therefore approximates to the population of trusts paying Inheritance Tax, although some may subsequently have closed, and newly created trusts that have not yet reached their 10th anniversary will not be represented. The majority of trusts are non-taxpaying, and these are also excluded.

Published 30 July 2015
Last updated 28 July 2022 + show all updates

1. 28 July 2022

   Updated the table with data for tax years 2020 to 2021. All past data has also been revised to the latest assessment.

2. 29 July 2021

   Updated the table with data for tax years 2019 to 2020. All past data has also been revised to the latest assessment.

3. 30 July 2020

   Updated the table with data for tax years 2018 to 2019. All past data has also been revised to the latest assessment.

4. 19 September 2019

   Updated the table with data for tax year 2016 to 2017.

5. 31 July 2018

   Updated table document to reflect new receipts data for tax year 2017 to 2018 and more detailed estates data for tax year 2015 to 2016

6. 28 July 2017

   Updated table with ten-yearly charge data for the period ending in tax year 2015 to 2016.

7. 29 July 2016

   Updated table with ten-yearly charge data for the period ending in tax year 2014 to 2015.

8. 30 July 2015

   First published.