Policy paper

Directions under regulations 3(5) and 9(3) of the Inheritance Tax (Electronic Communications) Regulations 2015 (SI 2015/1378)

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

Document

Directions under regulations 3(5) and 9(3) of the Inheritance Tax (Electronic Communications) Regulations 2015 (SI 2015/1378)

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Details

The Directions set out the details of authenticating the identity of the sender, the information delivered by electronic communication, and revoke provisions in earlier directions. The Directions have effect from 2 November 2015.

Published 30 October 2015