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Trusts and Inheritance Tax

Introduction to Inheritance Tax and trusts

How and when Inheritance Tax applies to trusts - and when it doesn't

Trusts that do and don't pay Inheritance Tax

Inheritance Tax on 'relevant property' trusts, 18 to 25 trusts, disabled beneficiary trusts, post-death interests and more

Inheritance Tax on transfers into trust

Find out when and how Inheritance tax is paid on trusts

Inheritance Tax due on trust ten-year anniversaries

Find out which trusts have to pay Inheritance Tax on their ten-year anniversaries

Inheritance Tax on assets transferred out of trust

There 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 death

Inheritance Tax advice for executors or personal representatives when an estate includes a trust

Completing form IHT100 Inheritance Tax Account

How to complete the IHT100 Inheritance Tax Account return, forms you may need and what to do if you have incomplete figures