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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Assessing Time Limits: Tables of time limits for relevant taxes: Inheritance Tax

There is no assessing machinery for IHT, see CH51250, but the time limits apply to action to be taken.

  Time limit  Legislation
Where an IHT account has been delivered and payment made and accepted in full satisfaction of the tax due 4 years from the later of - the date on which the last payment was made and accepted, or the date on which the tax became due Section 240(2) IHTA 1984 as amended by paragraph 11(2) Schedule 51 FA 2009
Where an IHT account has been delivered and payment made and accepted in full satisfaction of the tax due and there is careless behaviour 6 years from the later of - the date on which the last payment was made and accepted, or the date on which the tax became due Section 240(4) IHTA 1984 inserted by paragraph 11(3) Schedule 51 FA 2009
Where an IHT account has been delivered and payment made and accepted in full satisfaction of the tax due and there is deliberate behaviour 20 years from the later of - the date on which the last payment was made and accepted, or the date on which the tax became due Section 240(5) IHTA 1984 inserted by paragraph 11(3) Schedule 51 FA 2009
Where a property has not been included in an IHT account 20 years from the date on which the tax became due unless the loss of tax is brought about deliberately in which case there remains no time limit Section 240(6) IHTA 1984 inserted by paragraph 11(3) Schedule 51 FA 2009