In this section:

Inheritance Tax quarters calculator for trusts

Choose the chargeable event for which you want to calculate the number of quarters then click the 'Continue' button

  • Section 66 - ten year anniversary charge where capital assets haven't been relevant property for the full ten years - IHTA84/S66
  • Section 68 - distribution of capital before the first ten year anniversary - IHTA84/S68
  • Section 69 - distribution of capital after the first ten year anniversary - IHTA84/S69
Please choose an option