http://www.legislation.gov.uk/uksi/1991/1248/contents/made

The Inheritance Tax (Delivery of Accounts) Regulations 1991

Inheritance tax

King's Printer of Acts of Parliament

2016-01-06

INHERITANCE TAX

The Principal Regulations (S.I. 1981/880) as amended by theInheritance Tax (Delivery of Accounts) Regulations 1990 (S.I.1990/1110)dispensed with the need to deliver an account for the purposes ofinheritance tax where (subject to specified exceptions) the value of adeceased’s estate did not exceed £115,000 and where the deceaseddied on or after 1st April 1990. These Regulations increase that limitto £125,000 in respect of deaths on or after 1st April 1991.