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HMRC internal manual

Inheritance Tax Manual

Event Form: IHT 100e - Assets ceasing to be held on special trusts (flat rate charge)

Event form IHT 100e should be completed to inform us about assets ceasing to be held on special trusts. (Flat rate charge). Special trusts are trusts which are outside the main inheritance tax taxing provisions that apply to settled property. Examples of special trusts (IHTM42801) are accumulation and maintenance trusts created before 22 March 2006 and temporary charitable trusts.