To support the self-employed through the coronavirus outbreak the Government has introduced the Self-Employment Income Support Scheme (SEISS).
Documents to download
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Inheritance Tax : a basic guide (712 KB, PDF)
Further to this paper, HM Revenue & Customs (HMRC) provide guidance on inheritance tax on their internet site.[1] Detailed technical guidance on the law is given in HMRC’s manual on the tax.[2] HMRC also operate a helpline for those with questions about inheritance tax or probate.[3]
A second Library paper looks at the historical development of the tax and recent debates as to its potential reform.[4]
Notes :
[1] At: https://www.gov.uk/personal-tax/inheritance-tax
[2] HMRC Inheritance Tax Manual (IHTM) https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual
[3] Inheritance Tax and Probate Helpline Tel. 0300 123 1072. Open Monday to Friday 8am to 4pm; closed on Bank Holidays.
[4] Inheritance Tax, Commons Briefing paper CBP93, 5 July 2019
Documents to download
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Inheritance Tax : a basic guide (712 KB, PDF)
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