National statistics
Table 12.7: IHT charges paid by taxpaying trusts by asset type
This table provides statistics for the charges paid by taxpaying trusts, by the type of the asset transferred into, out of, or contained within the trust.
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Details
These tables contain National Statistics for the composition and type of assets held in taxpaying trusts paying the ten year anniversary charge. These tables also show the composition of assets either transferred into or out of trusts, where either an entry or exit charge respectively is due. Trusts facing such charges are assessed for inheritance tax whenever a chargeable event occurs.
Published 26 July 2023
Last updated 26 July 2023 + show all updates
Last updated 26 July 2023 + show all updates
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Updated the table with data for tax year 2020 to 2021.
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First published.