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Tell HMRC about any charges on special trusts (IHT100e)

Use this form to tell us that Inheritance Tax is due on assets that have stopped being held in special trusts.

Updates to this page

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

  1. Information about what you must include if you're completing a declaration as a trustee has been added.

  2. A new version of the IHT100e form 'Charges on special trusts' has been added and information has been added about how to complete it.

  3. Updated Section G in How to fill in form IHT100e with additional information about taxation conventions and reliefs available.

  4. The Charges on special trusts (IHT100e) form has been updated.

  5. The form and guidance have been updated to include events from 6 April 2025 onwards.

  6. A new version of the IHT100e form has been added and information has been added about how to complete it.

  7. A new version of the IHT100e form has been added and information has been added about how to complete it.

  8. First published.

Documents

Charges on special trusts (IHT100e)

Ref: IHT100e

PDF, 1.51 MB, 11 pages

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How to fill in form IHT100e

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Use form IHT100e to tell HMRC that Inheritance Tax is due on a trust.

Find older versions of this form on the National Archives.

How to complete the form

You need to:

  1. Download and save the form on your computer.
  2. Open it using the latest free version of Adobe Reader.
  3. Complete it on-screen.

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