Policy paper

Draft legislation: the Inheritance Tax (Electronic Communications) Regulations 2015

These draft regulations set out the legal framework required to support the introduction of a new online service for Inheritance Tax (IHT) in 2015 to 2016.

• From: HM Revenue & Customs
• Published: 24 March 2015
• Last updated: 24 March 2015 — See all updates

Documents

Draft legislation: the Inheritance Tax (Electronic Communications) Regulations 2015

PDF, 283 KB, 5 pages

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Draft explanatory memorandum: the Inheritance Tax (Electronic Communications) Regulations 2015

PDF, 84.9 KB, 3 pages

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Details

A new online service for Inheritance Tax (IHT) is being introduced in 2015 to 2016. Regulations are needed to provide the legal framework to support the new service and to enable electronic delivery of returns, other information and payments for IHT purposes to be made. Public testing of the new online system involving the submission of actual returns is due to start in September and October 2015. These regulations have now been made (S.I.2015/1378) and Directions relating to these regulations have been published.

Published 24 March 2015
Last updated 24 March 2015 + show all updates

1. 24 March 2015

   Updated draft legislation so has draft watermark.

2. 24 March 2015

   First published.