Form

Tell HMRC about the end of a qualifying interest in possession because someone has died (IHT100b (death))

Use this form to tell us that a beneficiary's qualifying interest in possession in a trust has come to an end due to their death and Inheritance Tax is due.

From:
HM Revenue & Customs
Published
12 August 2024
Last updated
25 July 2025 鈥� See all updates

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PDF, 912 KB, 10 pages

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How to fill in form IHT100b (death)

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Details

Use form IHT100b (death) to tell HMRC that Inheritance Tax is due on a trust.

How to complete the form

You need to:

  1. Download and save the form on your computer.
  2. Open it using the .
  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 12 August 2024
Last updated 25 July 2025 show all updates

  1. Updated 'Section H: liabilities, exemptions and reliefs' in 'How to fill in form IHT100b (death)' with more information about available reliefs.

  2. Welsh form and translation added.

  3. The Assets held in trust (IHT100b (death)) and How to fill in form IHT100b (death) have been updated.

  4. First published.

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