Form

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.

From:
HM Revenue & Customs
Published
4 April 2014
Last updated
14 May 2025 — See all updates

Documents

Charges on special trusts (IHT100e)

Ref: IHT100e

PDF, 1.48 MB, 11 pages

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How to fill in form IHT100e

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Details

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

Find older versions of this form on the National Archives.

Email HMRC to ask for the form in Welsh.

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.

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.

Updates to this page

Published 4 April 2014
Last updated 14 May 2025 show all updates

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

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

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

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

  5. First published.

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