The August 2022 edition of HMRC’s Trusts and Estates newsletter explains how personal representatives can now pay their inheritance tax (IHT) bill online. It also warns taxpayers not to send cheques, original Wills, deeds, Powers of Attorney or any non-IHT materials when submitting their form IHT400. Further, it confirms that only a form IHT30, not a letter, must be used when applying for a clearance certificate.
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