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This tax information and impact note is about the nil-rate band and residence nil-rate band thresholds for tax years 2026 to 2027 and 2027 to 2028.
This Tax Information and Impact Note is about simplifying Inheritance Tax charges on trusts and introducing new rules to target avoidance through the use of multiple trusts.
Call or write to HMRC for advice on Inheritance Tax following a death
Guidance on dealing with transactions at undervalue and preferences
Use the D39 supplementary pages with form IHT100 to give details of any overseas assets included in a 'chargeable event' (but do not include foreign shares quoted on the London Stock Exchange).
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