Policy papers and consultations

This measure restricts the geographical scope of agricultural property relief and woodlands relief on and after 6 April 2024 to the UK only.

• From: HM Revenue & Customs
• Updated: 6 March 2024

• Inheritance Tax — geographical scope of agricultural property relief and woodlands relief

  Who is likely to be affected This measure affects individuals and the…

• Draft legislation (accessible version)

  Inheritance tax: treatment of non-UK agricultural property and woodlands…

• Explanatory note (accessible version)

  Clause 1: Inheritance tax: treatment of non-UK agricultural property and…

This tax information and impact note is about the Inheritance Tax treatment of payments made under the Post Office Horizon Shortfall Scheme and Group Litigation Order.

• From: HM Revenue & Customs
• Updated: 19 September 2023

• Inheritance Tax relief for compensation payments made under the Post Office Horizon Shortfall Scheme and Group Litigation Order

  Who is likely to be affected This measure affects sub postmasters and the…

This measure introduces changes to Income Tax and Inheritance Tax legislation to make sure assets transferred to the reclaim fund which are subsequently returned, receive the correct tax treatment.

• From: HM Revenue & Customs
• Updated: 15 March 2023

• Tax provisions in connection with the Dormant Assets Scheme

  Who is likely to be affected Individuals who have identified pensions and…

This tax information and impact note is about the nil-rate band and residence nil-rate band thresholds for tax years 2026 to 2027 and 2027 to 2028.

• From: HM Revenue & Customs
• Updated: 21 November 2022

This measure introduces changes to Income Tax and Inheritance Tax legislation to make sure assets transferred to the reclaim fund which are subsequently returned, receive the correct tax treatment.

• From: HM Revenue & Customs
• Updated: 20 July 2022

This tax information and impact note is about changes to when a full Inheritance Tax account does not need to be delivered to HMRC for a deceased person.

• From: HM Revenue & Customs
• Updated: 29 October 2021

This tax information and impact note is about the nil rate band and residence nil rate band thresholds for tax years 2021 to 2022 up to and including 2025 to 2026.

• From: HM Revenue & Customs
• Updated: 3 March 2021

This Tax Information and Impact Note is about tax exemptions under the new Troubles Permanent Disablement Payment Scheme.

• From: HM Revenue & Customs
• Updated: 11 March 2020

This measure provides a tax relief for payments made under the Windrush Compensation Scheme.

• From: HM Revenue & Customs
• Updated: 11 March 2020

This measure relates to the definition of excluded property when assets are added to trusts.

• From: HM Revenue & Customs
• Updated: 11 July 2019

This measure outlines the tax treatment of Kindertransport Fund payments.

• From: HM Revenue & Customs
• Updated: 11 July 2019

This second report makes recommendations to make substantive aspects of the design of Inheritance Tax simpler, more intuitive and easier to operate.

• From: Closed organisation: Office of Tax Simplification
• Updated: 5 July 2019

Huge opportunity to improve the experience of thousands dealing with IHT each year, says OTS in new report

• From: Closed organisation: Office of Tax Simplification
• Updated: 23 November 2018

This tax information and impact note details changes to the residence nil rate band.

• From: HM Revenue & Customs
• Updated: 29 October 2018

The OTS is seeking views from those who have concerns about or personal experience of Inheritance Tax to inform its simplification review

• From: Closed organisation: Office of Tax Simplification
• Updated: 27 April 2018

This tax information and impact note affects individuals with direct descendants and personal representatives of deceased persons, with total assets above the Inheritance Tax threshold.

• From: HM Revenue & Customs
• Updated: 12 June 2017

This measure amends the rules for certain non-domiciled individuals so they will be treated as domiciled in the UK for the purposes of Income Tax, Capital Gains Tax and Inheritance Tax from the 2017 to 2018 tax year.

• From: HM Revenue & Customs
• Updated: 26 January 2017

Directions giving details on the approved method for filing and format of employment related securities, annual returns and notification of grants of Enterprise Management Incentive options.

• From: HM Revenue & Customs
• Updated: 6 December 2016

Directions revising details of authenticating a sender's identity and withdrawing consent to use the Inheritance Tax online service.

• From: HM Revenue & Customs
• Updated: 6 May 2016

This tax information and impact note applies to owners of objects which have a legacy exemption from Estate Duty on the grounds of their national, scientific, historic or artistic interest.

• From: HM Revenue & Customs
• Updated: 16 March 2016