This includes:

“On 13 October, HMRC will remove form R27 (‘Reclaiming tax or paying tax when someone dies’):

• for PAYE customers – with an automated process that is simple for customers and more efficient for HMRC
• for Self Assessment customers – with a tailored service, which includes letters that match the individual’s circumstances”

More on this can be found here.

The latest HMRC Trusts & Estates newsletter can be found here.

“HMRC has published updated forms and guidance notes:

• C1 – Confirmation Inventory
• C2 – Inventory continued
• C5(2006) – Return of estate information
• C5(OUK)(2006) – Return of estate information(Person domiciled abroad & their UK assets consisted of cash/and or quoted stocks & shares only, gross value less than £150,000)
• C5(SE)(2006) – Information about small estates
• C3(2006) – Notes to help you fill in form C1 Confirmation Inventory and form C5(2006) HM Revenue & Customs return
• Integrated Inventory – contains form C1 confirmation and form C2 continuation

Forms C5(OUK)(2006) and C5(SE)(2006) are now online only forms.”

More on this can be found here.

Last year HMRC queried more than 10,000 estate valuations, according to figures obtained by UHY Hacker Young. The average challenge netted extra tax of £27,000.

More on this from IFA Online can be found here.