Guidance and regulation

Find out how the Conditional Exemption Tax Incentive scheme works and what may qualify for relief.

• From: HM Revenue & Customs
• Updated: 26 May 2022

Newsletters published by HMRC, giving updates and guidance on Inheritance Tax and trusts.

• From: HM Revenue & Customs
• Updated: 26 March 2024

Guidance on Inheritance Tax exemptions and reliefs policy, and Capital Gains Tax reliefs policy for national heritage property.

• From: HM Revenue & Customs
• Updated: 9 May 2022

Use the online service to update details of an estate, authorise an agent, or close an estate.

• From: HM Revenue & Customs
• Updated: 27 September 2021

Get help if you’re a tax agent or adviser who has clients who must complete form IHT400 for Inheritance Tax on their tax returns.

• From: HM Revenue & Customs
• Updated: 29 April 2022

Use this calculator to help you work out an estimated market value of guaranteed annuity payments when valuing assets of the deceased’s estate.

• From: HM Revenue & Customs
• Updated: 11 November 2012

Find out what you should include in a heritage management plan, who to consult and the approval process for conditionally exempt properties.

• From: Natural England
• Updated: 29 November 2023

Find out about Extra-Statutory Concessions for matters formerly administered by the Inland Revenue.

• From: HM Revenue & Customs
• Updated: 13 August 2018

How to get copies of Inheritance Tax forms that are not available online.

• From: HM Revenue & Customs
• Updated: 26 July 2021

How HMRC works out the value of shares and assets in unquoted companies for Inheritance Tax and Capital Gains Tax purposes.

• From: HM Revenue & Customs
• Updated: 11 November 2014

A guide for withdrawing a will or codicil stored with HM Courts and Tribunals Service (HMCTS)

• From: HM Courts & Tribunals Service
• Updated: 29 September 2022

Use C3 (2004) notes to help you complete forms C1 confirmation and C5 return of estate information if the deceased died on or after 1 November 2004 but before 1 September 2006.

• From: HM Revenue & Customs
• Updated: 4 April 2014

This introductory tax guide is intended for businesses looking at employee ownership for the first time, rather than professional advisers.

• From: HM Revenue & Customs
• Updated: 3 July 2013

Learn more about Inheritance Tax, including how to value an estate, applying for probate and when to pay.

• From: HM Revenue & Customs
• Updated: 8 September 2023

Details of the approved commercial suppliers who provide software to complete some Inheritance Tax forms.

• From: HM Revenue & Customs
• Updated: 14 August 2018

Read an example heritage management plan and get detailed guidance on how to prepare one for conditional exemption.

• From: Natural England
• Updated: 10 July 2008

Check the availability and any issues affecting the Inheritance Tax online service.

• From: HM Revenue & Customs
• Updated: 30 November 2023

Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available to help those using them to avoid tax.

• From: HM Revenue & Customs
• Updated: 5 August 2010

Find out about changes to enveloped UK dwellings and related finance from 6 April 2017.

• From: HM Revenue & Customs
• Updated: 16 February 2018

This note provides further details of the proposals announced in the Summer Budget on 8 July 2015 for the main residence nil-rate band.

• From: HM Revenue & Customs
• Updated: 7 October 2015