10-year trust anniversaries now need IHT100d, a check UK advisers should do this week

HMRC published IHT100d on 2 September, putting trusts at their 10-year point onto an immediate reporting timetable if tax is due. The HMRC form page states: “Use this form to tell us about the assets in the trust on the 10 year anniversary.” It also makes the trigger plain: “Inheritance Tax is due on the 10 year anniversary of a trust”.

What the source says The practical message is about timing, not theory. If a relevant trust has just reached its 10-year anniversary, trustees and private-client advisers should be ready to report the assets held on that date where inheritance tax is due. That means this week’s verification work is straightforward. Check the trust deed, confirm the exact anniversary date, and assemble the asset list as it stood at that point. For accountants and law firms, the risk is not drama, it is avoidable delay caused by incomplete records.

What RecoupIQ’s data shows For this story, our data adds a narrow but useful check. Our UK Companies House monitoring can show related changes in directors, persons with significant control and charges around trust-linked reorganisations, but those filings cannot prove that IHT100d is due or has been filed.

Keep watch on your customers and suppliers. recoup-iq.tech/pricing (Pro £149/mo) In other words, this is a timing signal first. The company record may help you map connected changes, but the trust deed and anniversary asset position remain the documents that matter.

What this means for UK creditors If a debtor, guarantor or shareholder sits inside a family trust structure, ask one question this week: has a 10-year anniversary just been reached? Then inspect the trust deed, the anniversary calculation and the asset schedule for that date before relying on later paperwork. This matters in credit and transaction work because asset ownership and control can look different once a trust event is properly documented. This analysis cannot prove a tax charge by itself, and it cannot prove a filing exists, but it does show exactly where your verification should start. Get the data lens on any UK Ltd, £19 Quick Check or £49 Forensic Report at recoup-iq.tech/quick-check.

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