Regulation 6 Production of information

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

reg. 6(2)(a)(v) words inserted by Tax and Civil Partnership 2005 reg. 15(5)(a)(ii)
reg. 6 heading words substituted by Finance Act 2025 Sch. 13 para. 42
reg. 6(1) words substituted by Inheritance Tax (Delivery of Accounts) (Excepted Estates) 2011 reg. 4(2)
reg. 6(1) substituted by Inheritance Tax (Delivery of Accounts) (Excepted Estates) 2011 reg. 5(2)
reg. 6(2A)-(2B) inserted by Inheritance Tax (Delivery of Accounts) (Excepted Estates) 2011 reg. 5(3)
reg. 6(3) words substituted by Inheritance Tax (Delivery of Accounts) (Excepted Estates) 2011 reg. 5(4)(a)
reg. 6(3) words inserted by Inheritance Tax (Delivery of Accounts) (Excepted Estates) 2011 reg. 5(4)(b)
reg. 6(4) inserted by Inheritance Tax (Delivery of Accounts) (Excepted Estates) 2011 reg. 4(3)
reg. 6(2)(a)(iii) words inserted by Tax and Civil Partnership 2005 reg. 15(5)(a)(i)
reg. 6(2)(e) words inserted by Tax and Civil Partnership 2005 reg. 15(5)(b)
reg. 6 substituted by Inheritance Tax (Delivery of Accounts) (Excepted Estates) 2021 reg. 5

(1)

Subject to paragraph (3), a person who by virtue of these Regulations is not required to deliver to the Board an account under section 216 of the 1984 Act^f1 of the property comprised in an excepted estate, must produce the information specified in paragraph (2) to the Board in such form as the Board may prescribe.

(2)

The information specified for the purpose of paragraph (1) is—

(a)

the following details in relation to the deceased—

(i)

full name;

(ii)

date of death;

(iii)

marital status;

(iv)

occupation;

(v)

any surviving spouse, parent, brother or sister;

(vi)

the number of surviving children, step-children, adopted children or grandchildren;

(vii)

national insurance number, tax district and tax reference;

(viii)

if the deceased was not domiciled in the United Kingdom at his date of death, his domicile and address;

(b)

details of all property to which the deceased was beneficially entitled and the value of that property;

(c)

details of any specified transfers, specified exempt transfers and the value of those transfers;

(d)

the liabilities of the estate; and

(e)

any spouse or charity transfers and the value of those transfers.

(3)

Paragraph (1) does not apply if the information specified in paragraph (2) has been produced in an account under section 216 of the 1984 Act of the property comprised in the excepted estate that has been delivered to the Board.

Annotations

Footnotes

f1: Section 216 was amended by paragraph 11 of Schedule 26 to the Finance Act 1985 (c. 54), section 101(3) of and paragraph 29 of Schedule 19 to the Finance Act 1986, section 96 of and paragraph 4 of Schedule 7 to the Finance (No. 2) Act 1987 (c. 51) and section 105 of the Finance Act 1999.