Skip to main content
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.

Updates to this page

From:
HM Revenue & Customs
Published:
4 April 2014
Last updated:
8 September 2026
Show all updates

  1. Added Welsh translation.

  2. A new version of 'How to fill in form IHT100c' has been added with updated information on the declaration.

  3. Added Welsh translation.

  4. A new version of the IHT100c form has been added.

  5. We have updated the form IHT1000c and updated guidance in 'How to fill in form IHT100c' in the section 'Exemptions and reliefs' about changes relating to reliefs from 6 April 2026.

  6. Information about taxation conventions and reliefs available has been added to 'Section F: liabilities, exemptions and reliefs' of the attachment 'How to fill in form IHT100c'.

  7. Informational steps to support the completion of boxes H18, H19, J18 and J19 on the IHT100c form have been added to the 'How to fill in form IHT100c' attachment.

  8. Information about 'excluded property' held in trust that becomes relevant property from 6 April 2025 has been added. Guidance on completing schedule D31a of the 'Relevant property trusts proportionate (exit) charge (IHT100c)' form if the transferor was not a long-term UK resident has been added.

  9. A new version of the IHT100c form has been added.

  10. A new version of the IHT100c form and information about how to complete it has been added.

  11. First published.

Documents

Relevant property trusts proportionate (exit) charge (IHT100c)

Ref: IHT100c

PDF, 1.46 MB, 19 pages

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

How to fill in form IHT100c

HTML

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.

How to complete the form

You need to:

  1. Download and save the form on your computer.
  2. Open it using Adobe Reader. You can find the latest free version of Adobe Reader using the Adobe website.
  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.

Sign up for emails or print this page

Related content