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Policy Paper Published 29 Oct 2021 HM Revenue & Customs ↗ View on GOV.UK

Inheritance Tax: Reduced reporting requirements

This tax information and impact note is about changes to when a full Inheritance Tax account does not need to be delivered to HMRC for a deceased person.

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This measure widens the circumstances when a full Inheritance Tax account does not need to be delivered to HMRC where the deceased was domiciled in the UK. It reduces the information that those administering these estates are required to report.

It also clarifies the reporting requirements where the deceased was never domiciled or deemed to be domiciled in the UK, and aligns the period in which HMRC may make enquiries into estates where full accounts are not required.