In this section:
  • Inheritance Tax Excepted Estates Regulations - draft amendments

Inheritance Tax Excepted Estates Regulations - draft amendments

HM Revenue & Customs (HMRC) has published a draft amendment to the Inheritance Tax Excepted Estates Regulations. The amendment:

  • corrects an omission in the Excepted Estates Regulations
  • removes two conditions that are no longer necessary

HMRC invites comments on the draft amendment to be made by 28 August 2011, by email or by post:

Postal address:
Alan McGuinness
HMRC IHT Policy
Room G45-48
100 Parliament Street
London
SW1A 2BQ

Telephone enquiries: 020 7147 2766

More information

The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) (No. 2) Regulations 2011 (PDF 25K)

Explanatory Memorandum to the Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) (No. 2) Regulations 2011 (PDF 23K)