HMRC IHT100h: reporting assets in an 18-to-25 trust

The HMRC IHT100h form is used to report inheritance tax due on assets that have stopped being held in an '18 to 25' trust. This explainer explains what happened, who is affected, and practical steps to take, using plain language and direct source links.

What changed and why it matters

HMRC provides the IHT100h form to report inheritance tax (IHT) on assets moved out of an early adult trust, known as an '18 to 25' trust. The page notes updates to form sections and reliefs, including new relief allowances for agricultural or business property. This means some qualifying assets may be eligible for relief, altering the tax due or the way it is calculated.

Key facts you need to know

• The form is called IHT100h and is used to report IHT due on assets previously held in an '18 to 25' trust.
• The page has recent updates (as of 2024–2026) about reliefs and how to fill sections related to liabilities, exemptions, and reliefs.
• Updates include translations and changes to relief allowances for agricultural or business property.
• Filing can be done via the print-and-post option or through the online process referenced in HMRC guidance.

Who is affected

Individuals who had assets previously held in an '18 to 25' trust and who now need to report inheritance tax due on those assets are affected. If you are responsible for filing for a trust or as a beneficiary, you should review the IHT100h instructions and consider whether any new reliefs apply to your assets.

Practical next steps

1. Visit HMRC guidance for Tell HMRC about assets previously held in an '18 to 25' trust and download form IHT100h guidance.
2. Identify assets that have stopped being held in the trust and determine their value at the time of transfer.
3. Check whether agricultural or business property reliefs apply and how new relief allowances affect calculations.
4. Decide whether to file using the online path or the print-and-post option and gather any supporting documents.
5. If unsure, consider seeking professional tax advice to ensure correct completion and relief claims.

Information and responsibility notice: This article is general information based on the cited material available when published. It is not legal, tax, immigration, medical, financial, banking, or investment advice; it does not create a professional-client relationship; and it is not a guarantee of outcome, availability, accuracy, or eligibility. Rules, schedules, prices, and third-party information can change. Confirm material decisions with the relevant authority and an appropriately qualified adviser before acting.