National Statistics

Inheritance tax: assets held in taxpaying discretionary trusts at ten year anniversary, by type and by year of ten year anniversary

This table presents an analysis of the assets held in taxpaying discretionary trusts. Assessments made to 21 May 2014.

Documents

Inheritance tax: assets held in taxpaying discretionary trusts at ten year anniversary, by type and by year of ten year anniversary

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Inheritance tax: assets held in taxpaying discretionary trusts at ten year anniversary, by type and by year of ten year anniversary

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (eg a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Detail

Trusts of this type are assessed for inheritance tax on each tenth anniversary of their creation. The ten years of data given in the table therefore approximates to the population of paying trusts paying inheritance tax, although some may subsequently have closed, and newly created trusts that have not yet reached their tenth anniversary will not be represented. The majority of trusts are non-taxpaying, and these are also excluded.