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HMRC internal manual

Inheritance Tax Manual

Published guidelines: notice of election must be given where instrument executed before 1 August 2002

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