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.
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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.
Updates to this page
Last updated 28 July 2022 + show all updates
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Updated the table with data for tax years 2020 to 2021. All past data has also been revised to the latest assessment.
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Updated the table with data for tax years 2019 to 2020. All past data has also been revised to the latest assessment.
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Updated the table with data for tax years 2018 to 2019. All past data has also been revised to the latest assessment.
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Updated the table with data for tax year 2016 to 2017.
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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
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Updated table with ten-yearly charge data for the period ending in tax year 2015 to 2016.
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Updated table with ten-yearly charge data for the period ending in tax year 2014 to 2015.
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First published.