Guidance

Disclosure of tax avoidance schemes: Inheritance Tax

This guide will help you work out if you need to tell HM Revenue and Customs about Inheritance Tax avoidance schemes.

Documents

Disclosure of tax avoidance schemes for Inheritance Tax - guidance

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Details

If you promote or use arrangements designed to give an Inheritance Tax advantage, you may need to tell HM Revenue and Customs by making a tax avoidance scheme disclosure. The description of the Inheritance Tax avoidance arrangements that must be disclosed (the ‘hallmark’) is changing from 1 April 2018.

This guide:

  • should be read with the main disclosure of tax avoidance schemes guidance
  • explains how the new Inheritance Tax hallmark works and the conditions that mean an arrangement must be disclosed
  • provides examples of arrangements that you do not need to disclose, and those that you do
  • explains that 2 other hallmarks, introduced in February 2016, also apply to Inheritance Tax
Published 29 March 2018