IHTM01081 | Inheritance Tax in HMRC: Customer Strategy and Tax Design work

Staff in Customer Strategy & Tax Design provide technical and actuarial advice for other colleagues handling Inheritance Tax (IHT) cases.

IHT Technical gives advice to caseworkers in Customer Services and Customer Compliance on a wide range of IHT and general law matters. (Caseworkers in Customer Services should usually seek advice from Service Technical Support first.) The teams will give help on any topic. But there are some specific areas where you should always consult them. These will be shown in the relevant instructions in this manual.

IHT Technical also work with colleagues elsewhere in Customer Strategy & Tax Design on policy matters.

The Board’s Actuarial Officer (BAO) gives advice on insurance matters and valuations of actuarial interests. This includes requests for advice from other parts of HMRC. Requests for advice should be addressed to the ‘Actuarial Team’.

Caseworkers can find further details about the IHT Technical Team and Actuaries on the Customer Strategy & Tax Design/Business, Assets & International/Assets, Residence and Valuation site.