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.

Documents

Gifts and other transfers of value (IHT100a)

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Details

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

Find older versions of this form on the National Archives.

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 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.

Updates to this page

Published 4 April 2014
Last updated 7 November 2024 + show all updates
  1. A new version of the IHT100a form has been added.

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

  3. First published.

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