National Statistics

Inheritance Tax statistics: Table 12.7 - assets held in taxpaying discretionary trusts at 10-yearly charge date

This table presents an analysis of the assets held in taxpaying discretionary trusts.

Documents

Inheritance tax statistics: Table 12.7 - assets held in taxpaying discretionary trusts at ten yearly charge date

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Inheritance tax statistics: Table 12.7 - assets held in taxpaying discretionary trusts at ten yearly charge date

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Details

This table presents an analysis of the assets held in taxpaying discretionary trusts. Trusts of this type are assessed for Inheritance Tax every 10 years after their creation. The 10 years of data given in the table therefore approximates to the population of trusts paying Inheritance Tax, although some may subsequently have closed, and newly created trusts that have not yet reached their 10th anniversary will not be represented. The majority of trusts are non-taxpaying, and these are also excluded.

Published 30 July 2015
Last updated 28 July 2017 + show all updates
  1. Updated table with ten-yearly charge data for the period ending in tax year 2015 to 2016.
  2. Updated table with ten-yearly charge data for the period ending in tax year 2014 to 2015.
  3. First published.