{
  "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1989/note",
  "json_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1989/note.json",
  "legislation": "uksi/1989/1078",
  "legislation_title": "The Inheritance Tax (Delivery of Accounts) Regulations 1989",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-regulations-1989",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThe Principal Regulations (S.I. 1981/880) as amended by the Inheritance Tax (Delivery of Accounts) Regulations 1987 (S.I. 1987/1127) dispensed with the need to deliver an account for the purposes of inheritance tax where (subject to specified exceptions) the value of a deceased’s estate did not exceed £70,000 and where the deceased died on or after 1st April 1987. These Regulations increase that limit to £100,000 in respect of deaths on or after 1st April 1989. These Regulations also provide that up to £15,000 of value in respect of property situated outside the United Kingdom may be included in the £100,000 limit without losing “excepted estate” status.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/1078/note",
    "retrieved_at": "2026-10-29T15:41:56.458904+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}