Use the print and post form (IHT205) if the person died on or after 6 April 2011, and on or before 31 December 2021, and the estate is unlikely to pay Inheritance Tax.
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This measures ensures that no-one will face a Lifetime Allowance charge from April 2023. It increases the Annual Allowance, Money Purchase Annual Allowance, Tapered Annual Allowance, and the adjusted income for the Tapered Annual Allowance.
Find out about changes announced at Spring Budget 2023, as well as forthcoming changes to end of year return templates.
Find out if you’re an accountancy service provider who needs to register with HMRC under the money laundering regulations.
This factsheet tells you about penalties HMRC may charge if you enable abusive tax arrangements that are later defeated.
Get help to classify rice and related products for direct human consumption for import and export.
Get help to classify ceramic articles for import and export.
These notes give a brief description of each Finance Bill resolution which has statutory effect under the provisions of the Provisional Collection of Taxes Act 1968 .
Tax policy announcements at Spring Budget 2023.
This tax information and impact note introduces a range of free-standing amendments to Individual Savings Accounts (ISA) and Child Trust Funds legislation.