Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
, see all updates

Event Form: IHT 100d - Discretionary trust ten-year anniversary (principal charge)

Event form IHT 100d should be completed to inform us about a principal charge arising on the ten-year anniversary of a discretionary trust in accordance with IHTA84/S64.