HMRC has published a new technical note explaining the changes to IHT reporting requirements made by the IHT (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations, SI 2021/1167. The changes involve a widening of the circumstances when a full IHT account need not be delivered to HMRC where a deceased was domiciled in the UK and will apply to deaths on and after 1 January 2022.
HMRC has published a new technical note explaining the changes to IHT reporting requirements made by the IHT (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations, SI 2021/1167. The changes involve a widening of the circumstances when a full IHT account need not be delivered to HMRC where a deceased was domiciled in the UK and will apply to deaths on and after 1 January 2022.
