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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Office structure: Trusts and Estates, Inheritance Tax

Trusts and Estates is a business within Charity, Assets, and Residence (CAR), which is part of Her Majesty’s Revenue and Customs (HMRC).

Trusts and Estates, Inheritance Tax is responsible for administering Inheritance tax (and its predecessors).