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 brief explains a change to the valuation rate of interest used by HMRC for discounted gift schemes from 1 May 2023.

• From: HM Revenue & Customs
• Updated: 17 April 2023

• Change to the valuation rate of interest used for discounted gift schemes

  Purpose of this brief The purpose of this brief is to give notice that the…

This tax information and impact note clarifies interest provisions on late payments of Corporation Tax, Diverted Profit Tax, Stamp Duty, Stamp Duty Land Tax, Inheritance Tax and PAYE penalties.

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

• Amendment to interest provisions for late payment, repayment and penalties

  Who is likely to be affected This measure clarifies existing interest…

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

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

The interaction of Income Tax and Inheritance Tax on assets put into settlements.

• From: HM Revenue & Customs
• Updated: 6 April 1982

Partial disclaimers of residue.

• From: HM Revenue & Customs
• Updated: 1 April 1976