Policy paper

Draft legislation: the Inheritance Tax (Electronic Communications) Regulations 2015

These draft regulations set out the legal framework required to support the introduction of a new online service for Inheritance Tax (IHT) in 2015 to 2016.

Documents

Draft legislation: the Inheritance Tax (Electronic Communications) Regulations 2015

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email digital.communications@hmtreasury.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Draft explanatory memorandum: the Inheritance Tax (Electronic Communications) Regulations 2015

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Details

A new online service for Inheritance Tax (IHT) is being introduced in 2015 to 2016. Regulations are needed to provide the legal framework to support the new service and to enable electronic delivery of returns, other information and payments for IHT purposes to be made. Public testing of the new online system involving the submission of actual returns is due to start in September and October 2015. These regulations have now been made (S.I.2015/1378) and Directions relating to these regulations have been published.

Published 24 March 2015
Last updated 24 March 2015 + show all updates
  1. Updated draft legislation so has draft watermark.
  2. First published.