Form

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

Use this form to tell us that a beneficiary's qualifying interest in possession in a trust has come to an end and Inheritance Tax is due.

Documents

Ending of a qualifying interest in possession (IHT100b)

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Details

Use form IHT100b 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

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  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 12 August 2024 + show all updates
  1. A new version of form IHT100b and information about how to complete it has been added.

  2. First published.

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