IHTM06001 - Delivery of accounts - excepted estates, transfers and settlements: introduction

The Board of HMRC have powers to make regulations dispensing with the delivery of accounts under IHTA84/S216. The Board have made such regulations, the most up to date version being

• SI2004/2542 (death) IHT (Delivery of Accounts) (Excepted Estates) Regulations 2004. ( IHTM06011)
• SI2008/605 Inheritance Tax (Delivery of Accounts) (Excepted Transfers and Excepted Terminations) Regulations 2008 ( IHTM06100)
• SI2008/606 Inheritance Tax (Delivery of Accounts) (Excepted Settlements) Regulations 2008 ( IHTM06120)

This section of the manual tells you how these regulations work and how we monitor their operation. The section considers each of the categories above separately.