Commentary

I11.201 Accounts, returns and information—introduction

IHT, trusts and estates

I11.201 Accounts, returns and information—introduction

Division I11.2     Accounts, returns and information

Updated by
Malcolm Gunn, CTA

For updates affecting this Division please see Part I0 Updates

Accounts, returns and information—general

I11.201 Accounts, returns and information—introduction

The form and content of accounts and other documents is prescribed by HMRC1. An account is a document completed by a transferor, personal representative or other taxable person providing details of a transfer which may give rise to IHT2. A return is a document, usually submitted by a person other than the transferor, providing information which may lead to the delivery of accounts3.

All IHT accounts must be supported by relevant

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