In this section:
Trusts and Inheritance Tax
Introduction to Inheritance Tax and trustsHow and when Inheritance Tax applies to trusts - and when it doesn't
Trusts that do and don't pay Inheritance TaxInheritance Tax on 'relevant property' trusts, 18 to 25 trusts, disabled beneficiary trusts, post-death interests and more
Inheritance Tax on transfers into trustThere may be an Inheritance Tax charge when assets are put into a trust – find out which trusts have to pay and how much
Inheritance Tax due on trust ten-year anniversariesFind out which trusts have to pay Inheritance Tax on their ten-year anniversaries
Inheritance Tax on assets transferred out of trustThere may be an Inheritance Tax charge when assets leave a trust – find out more and which trusts may have to pay
Inheritance Tax and trusts following a deathInheritance Tax advice for executors or personal representatives when an estate includes a trust
Completing form IHT100 Inheritance Tax AccountHow to complete the IHT100 Inheritance Tax Account return, forms you may need, what to do if you have incomplete figures
