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HMRC internal manual

Inheritance Tax Manual

Delivery of accounts - excepted estates, transfers and settlements: introduction

The Board of HMRC have powers to make regulations that dispense with the requirement to deliver accounts under IHTA84/S216. The Board have made a number of such regulations, the most up to date being:

  • SI2004/2542 IHT (Delivery of Accounts) (Excepted Estates) Regulations 2004, as amended by SI2005/3230, SI2006/2141, SI2011/214, SI2011/2226 and SI2014/488 (IHTM06011).
  • SI2008/605 Inheritance Tax (Delivery of Accounts) (Excepted Transfers and Excepted Terminations) Regulations 2008 (IHTM06100)
  • SI2008/606 Inheritance Tax (Delivery of Accounts) (Excepted Settlements) Regulations 2008 (IHTM06120)

This section of the manual tells you how these regulations work and how we monitor their operation. The section considers each of the categories above separately.