Form

Tell HMRC about the end of a qualifying interest in possession (IHT100b)

Report a beneficiary's qualifying interest in possession in a trust has come to an end and Inheritance Tax is due using form IHT100b.

Documents

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Details

Use this form to tell us 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.

Read the accessibility statement for HMRC forms.

Updates to this page

Published 4 April 2014
Last updated 18 October 2024 + show all updates
  1. An updated version of the form IHT100b has been added.

  2. A new version of form IHT100b and information about how to complete it has been added.

  3. First published.

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