IHTM01001 - Inheritance Tax in HMRC: Introduction

The Inheritance Tax (IHT) Manual is for staff who administer Inheritance Tax (IHT), and its predecessors, and are responsible for its assessment, collection and accounting.

It also provides guidance for practitioners and members of the public.

This section of the manual briefly explains who deals with various aspects of IHT work in HMRC.

General Data Protection Regulation

Any processing of personal data will be carried out under Article 6(e) of the General Data Protection Regulation (GDPR) HMRC Privacy Notice
Any processing of special category data will be carried out under the Article 9 of the GDPR and Schedule 1 of the Data Protection Act (DPA) 2018 HMRC appropriate Policy document

Retention of personal data will be in line with the HMRC Records Management and Retention and Disposal Policy

Any sharing of personal data outside of HMRC will follow the:

• Data Sharing guidance within the HMRC Privacy Notice
• Contracts and data sharing guidance published on the ICO website
• HMRC Information Disclosure Guide available on Gov.UK