Personal tax – form

Inheritance Tax: assets ceasing to be held on discretionary trusts - proportionate charge (IHT100c)

Use the IHT100c event form with form IHT100 if there is an Inheritance Tax proportional charge due because assets have been removed from a discretionary trust.

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Use the IHT100c event form with form IHT100 if there is an Inheritance Tax proportional charge due because assets have been removed from a discretionary trust. If these assets were included before 27 March 1974 and this event took place before the first 10 year anniversary please contact our Inheritance Tax helpline for advice.