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Tell HMRC that Inheritance Tax is due on the 10 year anniversary of a trust — IHT100d

Use this form to tell us about the assets in the trust on the 10 year anniversary.

Updates to this page

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

  1. The IHT100d form has been updated with more information on how certain trust charge calculations should be completed. Cross-references between sections have also been updated.

  2. Welsh translation added.

  3. We have updated the form IHT1000d and updated guidance in 'How to fill in form IHT100d' in the section 'Exemptions and reliefs' about changes relating to reliefs from 6 April 2026.

  4. Section F in How to fill in form IHT100d has been updated with additional information about taxation conventions and reliefs available.

  5. The Relevant property trusts principal (10 year) charge (IHT100d) and How to fill in form IHT100d have been updated.

  6. A new version of the IHT100d form has been added.

  7. A new version of the IHT100d form and information about how to complete it has been added.

  8. First published.

Documents

Relevant property trusts principal (10 year) charge — IHT100d

Ref: IHT100d

PDF, 858 KB, 13 pages

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How to fill in form IHT100d

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Use form IHT100d to tell HMRC that Inheritance Tax is due.

Find older versions of this form on the National Archives.

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