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Further to this paper, HM Revenue & Customs (HMRC) provide guidance on inheritance tax on[1] Detailed technical guidance on the law is given in HMRC’s manual on the tax.  HMRC also operate an enquiry service for those with questions about inheritance tax or probate.[2] 

A second Library paper looks at the historical development of the tax and recent debates as to its potential reform.[3]


[1]     HMRC, Inheritance Tax: detailed information, ret’d March 2021

[2]     HMRC, Inheritance Tax: general enquiries, ret’d March 2021. HMRC’s phoneline is Tel. 0300 123 1072. Open Monday to Friday 8am to 5pm.

[3]     Inheritance Tax, Commons Briefing paper CBP93, 5 July 2019

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