National Statistics

Inheritance tax statistics: Table 12.8 - assets held in taxpaying discretionary trusts at ten yearly charge date, by type and by year of charge

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

Documents

Inheritance tax statistics: assets held in taxpaying discretionary trusts at ten yearly charge date, by type and by year of charge

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Inheritance tax statistics: assets held in taxpaying discretionary trusts at ten yearly charge date, by type and by year of charge

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

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.