Policy paper
Further tax provisions for Income Tax and Inheritance Tax in connection with the Dormant Assets Scheme
This measure introduces changes to Income Tax and Inheritance Tax legislation to make sure assets transferred to the reclaim fund which are subsequently returned, receive the correct tax treatment.
Documents
Details
If you are involved with pension schemes, the provision of probate services and the Dormant Asset Scheme, you should familiarise yourself with the changes to the tax legislation that this measure delivers.
Updates to this page
Published 15 March 2023