# The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004, Regulation 6: Production of information


(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 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.

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Source: https://www.legislation.gov.uk/uksi/2004/2543/regulation/6 (the official version)
Page: https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-estates-regulations-2004/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.