Form

Tell HMRC about the end of a qualifying interest in possession (IHT100b)

Report a beneficiary's qualifying interest in possession in a trust has come to an end and Inheritance Tax is due using form IHT100b.

From:
HM Revenue & Customs
Published
4 April 2014
Last updated
18 October 2024 — See all updates

Documents

Report using print and post form

Ref: IHT100b

PDF, 948 KB, 12 pages

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How to fill in form IHT100b

HTML

Details

Use this form to tell us 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.

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Updates to this page

Published 4 April 2014
Last updated 18 October 2024 + show all updates

  1. An updated version of the form IHT100b has been added.

  2. A new version of form IHT100b and information about how to complete it has been added.

  3. First published.

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