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.

Documents

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

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Details

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.

Email HMRC to ask for this form in Welsh (Cymraeg).

Published 4 April 2014