Policy paper

Directions under regulation 3(2) and (5) of the Inheritance Tax (Electronic Communications) Regulations 2015 (SI 2015/1378)

Directions revising details of authenticating a sender's identity and withdrawing consent to use the Inheritance Tax online service.



The directions set out the approved method for authenticating the identity of the person sending the information to HM Revenue and Customs (HMRC), the means of withdrawing consent to HMRC using electronic communication, and revoke the equivalent parts of earlier directions. These directions have effect from 9 May 2016.

Published 6 May 2016