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