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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Reduced rate for gifts to charity: elections: time limits

An election to either merge components under IHTA84/Sch1A/Para 7 (IHTM45039) or to opt out of the reduced rate (IHTM45040) under IHTA84/Sch1A/Para 8 must be made within two years after the deceased’s death.

Either election may be withdrawn by notice in writing delivered to HMRC and made by all those entitled to make the election - the appropriate persons as set out at IHTM45042. A notice to withdraw an election must be made within two years and one month after the deceased’s death; or effectively within one month of the latest time an election could have been made.