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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Published guidelines: notice of election must be given where instrument executed before 1 August 2002

A notice of election must be given with six months of the date of any instrument executed before 1 August 2002, unless the Board sees fit to accept a late election. The notice of election must refer to the relevant statutory provisions. This requirement is considered in more detail at IHTM35051.