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HMRC internal manual

Inheritance Tax Manual

Inheritance Tax in HMRC: How we are organised

Inheritance Tax used to be dealt with in HMRC (and, before that, the Inland Revenue) by a single office. Before 2017 the office was called ‘Trusts & Estates, Inheritance Tax’. This office no longer exists and the administration of Inheritance Tax (IHT) in HMRC is handled across all 3 of its main business areas:

  • Customer Services
  • Customer Compliance
  • Customer Strategy and Tax Design (IHT Technical teams)