IHTM01011 | Inheritance Tax in HMRC: How we are organised
From HM Revenue & Customs · Inheritance Tax Manual
Inheritance Tax used to be dealt with in HMRC (and, before that, the Inland Revenue) by a single office. Before 2017 the office was called ‘Trusts & Estates, Inheritance Tax’. This office no longer exists and the administration of Inheritance Tax (IHT) in HMRC is handled across all 3 of its main business areas:
Customer Services
Customer Compliance
Customer Strategy and Tax Design (IHT Technical teams)