UK
general
Effective 2026-05-27Form: Tell HMRC about an exit charge on assets in a trust (IHT100c)
Use this form to tell us that Inheritance Tax is due on an exit from a trust.
Use this form to tell us that Inheritance Tax is due on an exit from a trust.
Source
HMRChttps://www.gov.uk/government/publications/inheritance-tax-assets-ceasing-to-be-held-on-discretionary-trusts-proportionate-charge-iht100c
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unitedkingdomhmrc