Policy paper

Directions under regulations 3(2),(4) to (7) and 9(3) of the Inheritance Tax (Electronic Communications) Regulations 2015 (S.I. 2015/1378)

Directions giving details of how electronic communication is to be used to deliver accounts and other information for Inheritance Tax purposes.



The Directions set out the details of providing consent, authorising, authenticating identity and information, and using electronic communication to provide information for the online and digital service for Inheritance Tax. The Directions have effect from 1 September 2015.

Published 7 August 2015