On 1 January 2022 the Inheritance Tax (Delivery of Accounts)(Excepted Estates)(Amendment) Regulations 2020 come into force. This regulation confirms that administrators for a person domiciled in the UK with an excepted estate, who dies on or after 1 January 2022, no longer needs to complete the IHT 205 or IHT 217 (where applicable). However, the process […]