»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp Board of HMRC have powers to make regulations that dispense with the requirement to deliver accounts under IHTA84/S216. »Ê¹ÚÌåÓýapp Board have made a number of such regulations, the most up to date being:

• SI2004/2543 Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004, as amended by SI2005/3230, SI2006/2141, SI2011/214, SI2011/2226, SI2014/488 and SI2021/1167 (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. »Ê¹ÚÌåÓýapp section considers each of the categories above separately.