Compliance for trusts ― overview

Produced by a Tolley Trusts and Inheritance Tax expert

Trusts and Inheritance Tax

Guidance

This guidance note provides an overview of the compliance requirements for trusts and the scope of the information covered in the ‘compliance for trusts’ sub-topic. Trustees may need to undertake compliance for inheritance tax income tax or capital gains tax. Notes on each of these may be found in this sub-topic.

IHT100 ― overview (before August 2024)

The IHT100 completion ― overview (before August 2024) guidance note provides a detailed explanation of how to complete the original IHT100 suite of forms. This advice applies for the completion of the pre-August 2024 forms which will be accepted by HMRC until 31 December 2024. After this date you must use

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