Policy paper

Inheritance Tax: changes to interest to support the new digital service

This tax information and impact note affects the personal representatives and advisors or agents who administer the estate of a deceased person, trustees and other individuals who are liable to Inheritance Tax.



This measure makes amendments to legislation relating to late payment interest to extend the power to make regulations to allow the instalment interest provisions relating to certain financial institutions and companies to be updated and clarify the period from when interest is charged.

Published 8 July 2015