Defined terms

Commentary – 9.2.5

Delivery of accounts

Legislation/Regulatory – SI 2004/2543

Exempt estates

Commentary – 9.2.3

Foreign domiciliaries

Commentary – 9.2.4

Form IHT 205

Commentary – 9.2.7

Form IHT 400

Commentary – 9.3

HMRC guidance

Commentary – 9.2.6

Information

Legislation/Regulatory – SI 2004/2543 reg. 6, 7

Inheritance tax

Commentary – Tax Reporter ¶180-855 ; Key Data ¶2-150
HMRC Guidance – IHTM06014

Low value estates

Commentary – 9.2.2

Overview

Commentary – 9.2.1

Threshold

Legislation/Regulatory – FA2010 s. 8 ; IHTA84 Sch. 1 ; SI 2004/2543 reg. 5A