1 HMRC IHT100c update published today, private-company owners using trusts need an exit-charge check

HMRC published the IHT100c form page today, 8 September

2026. It says, “Tell HMRC about an exit charge on assets in a trust (IHT100c).” It also states, “Use this form to tell us that Inheritance Tax is due on an exit from a trust.”

What the source says

This is a narrow HMRC publication, but the timing matters. If assets are leaving a discretionary trust now, advisers have an immediate reminder on the form used to report an inheritance tax exit charge. That is useful because trust work often moves quickly once assets are appointed out.

The boundary is important. This page does not, by itself, announce a new tax rate, a fresh relief, or a tougher compliance campaign. It is an administrative prompt about reporting mechanics, not a conclusion about whether tax is due in any specific case.

What RecoupIQ’s data shows

RecoupIQ treats a same-day HMRC form publication like this as an administrative signal, not a risk conclusion. On its own, it cannot tell you whether a trust exit is chargeable, correctly valued, or already reported. It becomes useful only when paired with verified evidence, including the trust deed, the date assets ceased to be held, the valuation basis, and the wider IHT100 filing trail.

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That is the practical boundary between an indicator and a conclusion. The indicator is the form update. The conclusion only comes after a company-level or transaction-level check against the underlying documents.

What this means for UK creditors

For UK creditors and SME owners, this is really about document discipline. If a director, shareholder, or guarantor is moving assets out of a discretionary trust, the tax reporting should match the transfer paperwork and valuation record. Where those do not line up, later questions can spread beyond tax into affordability, guarantees, and source-of-funds reviews.

For private-client accountants supporting owner-managed firms, the immediate task is simple. Confirm whether an exit has occurred, whether inheritance tax is due, and whether IHT100c belongs in the filing pack. If you are assessing a counterparty with trust-linked wealth or guarantees, the next step is a company-level evidence check, so ownership and asset movements are tested before you extend terms or restructure exposure.

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This report is generated by the RecoupIQ News Engine based on algorithmic