Skip to main content
Form

Tell HMRC about assets previously held in an ‘18 to 25’ trust (IHT100h)

Report Inheritance Tax due on assets that have stopped being held in an ‘18 to 25’ trust using form IHT100h.

Updates to this page

From:
HM Revenue & Customs
Published:
12 August 2024
Last updated:
1 October 2026
Show all updates

  1. The 'Declaration' section of 'How to fill in form IHT100h' has been updated.

  2. Welsh translation added.

  3. The ‘Report using print and post form’ and ‘How to fill in form IHT100h’ have been updated to reflect that relief at 100% on the combined value of qualifying agricultural or business property is subject to new relief allowances.

  4. Updated 'Section F: liabilities, exemptions and reliefs' in 'How to fill in form IHT100h' with more information about available reliefs.

  5. The Report using print and post form and How to fill in form IHT100h have been updated.

  6. An updated version of the form IHT100h has been added.

  7. First published.

Documents

Report using print and post form

Ref: IHT100h

PDF, 527 KB, 12 pages

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

How to fill in form IHT100h

HTML

Details

Use this form to tell us Inheritance Tax is due on a trust.

How to complete the form

You need to:

  1. Download and save the form on your computer.

  2. Open it using the latest free version of Adobe Reader.

  3. Complete it on-screen.

The form may not work if you try to open it in your internet browser. If the form does not open, contact online services support for more help.

Read the accessibility statement for HMRC forms.

Sign up for emails or print this page

Related content