Tell HMRC about assets previously held in an '18 to 25' trust

May 1, 2026 · WOWERI

If assets are no longer held in an '18 to 25' trust, you must report Inheritance Tax to HMRC using form IHT100h. This is necessary for the correct calculation and payment of tax.

Report Inheritance Tax to HMRC using form IHT100h

Tell HMRC about assets previously held in an '18 to 25' trust

If assets are no longer held in an '18 to 25' trust, you must report Inheritance Tax to HMRC using form IHT100h. This form is used to report Inheritance Tax that arises when assets are transferred out of an '18 to 25' trust.

How to complete form IHT100h

To complete form IHT100h, you must provide information about the assets that were previously held in the '18 to 25' trust, as well as the Inheritance Tax that arises when they are transferred. The form includes the following sections:

• Asset information
• Inheritance Tax information
• Signature and date

Where to find form IHT100h

You can find form IHT100h on the UK government website at https://www.gov.uk/government/publications/tell-hmrc-about-assets-previously-held-in-an-18-to-25-trust-iht100h.

Important

Report Inheritance Tax to HMRC on time to avoid penalties and fines.

Source: gov.uk