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Form: Tell HMRC about an exit charge on assets in a trust (IHT100c)

Form

Tell HMRC about an exit charge on assets in a trust (IHT100c)

Use this form to tell us that Inheritance Tax is due on an exit from a trust.

Documents

Relevant property trusts proportionate (exit) charge (IHT100c)

Request an accessible format.

different.format@hmrc.gov.uk

Details

Use the IHT100c to tell HMRC that Inheritance Tax is due on a trust.

Find older versions of this form by visiting the National Archives website.

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