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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Event Form: IHT 100c - Assets in a discretionary trust ceasing to be relevant property (proportionate charge)

Event form IHT 100c should be completed to inform us about assets ceasing to be relevant property in a discretionary trust or any other trust in which no beneficiary is entitled to a specific benefit and therefore subject to an Inheritance Tax Proportionate charge in accordance with IHTA84/S65.