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If Inheritance Tax (IHT) is due on a trust, you must notify HM Revenue & Customs (HMRC) using Form IHT100c. This form is part of the broader IHT100 trust and estate account package and is used specifically to declare chargeable events related to trusts.
Accessing the Form
To obtain Form IHT100c:
- Download the current version directly from HMRC’s official website.
- For older versions of the form, refer to the UK National Archives.
- To request a Welsh-language version, email HMRC at: [appropriate contact email, if available].
How to Complete the IHT100c
Follow these steps to complete the form correctly:
- Download and save the form to your computer before opening it.
- Use the latest version of Adobe Reader (free) to open the file. Opening the form in a web browser may result in technical issues.
- Complete the form digitally on-screen. The form is interactive but not compatible with most browsers.
- If you encounter issues opening or using the form, contact HMRC’s Online Services Support for assistance.
Important Reminders
- This form should be submitted as part of the IHT100 form set, typically used for reporting chargeable events such as 10-year anniversary charges or exit charges from trusts.
- Inheritance Tax on trusts can be complex; professional advice may be required to ensure compliance.
- Always check for the latest guidance and thresholds on the official HMRC Inheritance Tax webpage.
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