Form

Tell HMRC about a gift or other transfers of value in a trust (IHT100a)

Use this form to tell us that Inheritance Tax is due on a gift or other transfer of value.

From:
HM Revenue & Customs
Published
4 April 2014
Last updated
6 April 2025 鈥� See all updates

Documents

Ref: IHT100a

PDF, 930 KB, 12 pages

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How to fill in form IHT100a

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Details

Use form IHT100a to tell HMRC that Inheritance Tax is due on a trust.

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Email HMRC to ask for the form in Welsh.

How to complete the form

You need to:

  1. Download and save the form on your computer.
  2. Open it using the .
  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.

Updates to this page

Published 4 April 2014
Last updated 6 April 2025 show all updates

  1. Updated due to new rules affecting non-domiciled individuals which came into effect on 6 April 2025.

  2. A new version of the IHT100a form has been added.

  3. A new version of the IHT100a form and information about how to complete it has been added.

  4. First published.

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