Commentary

I11.103 HMRC Capital Taxes Office

IHT, trusts and estates

I11.103 HMRC Capital Taxes Office

I11.103 HMRC Capital Taxes Office

The HMRC capital taxes office is an executive office of HMRC and is known as HMRC Trusts and Estates, Inheritance Tax.

At present there are three offices, one in Nottingham to which all routine correspondence should be sent, one in Edinburgh and one in Belfast both now dealing with specialist inheritance tax compliance matters.

Office structure

Trusts and Estates, Inheritance Tax is responsible for administering inheritance tax and its predecessors and is a business within Charity, Assets and Residence, which is part of HMRC1.

Trusts and Estates, Inheritance Tax is divided into different groups which are responsible for the assessment, collection and accounting of inheritance tax in various situations namely:

  1.  

    •     service work

  2.  

    •     risk work

  3.  

    •     Compliance Group

  4.  

    •     Technical Group

  5.  

    •     Trusts and

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