SI 2021/1167 The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2021

Published on: 21 October 2021

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Specialist Tax Statutory Instruments

Article summary

These Regulations extend a number of the limits for qualifying excepted estates so that from 1 January 2022 over 90% of non-taxpaying estates will not have to deliver IHT accounts to HMRC before a grant of representation (or confirmation in Scotland) is made.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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