Due to its nature, Inheritance Tax is an area which may be considered on a less regular basis than other taxes and it may be fairly infrequently that a practitioner will deal with the completion of inheritance tax returns.
HMRC have produced an Inheritance Tax toolkit to assist. As with other HMRC Toolkits, it is intended to ensure:
• that returns are completed correctly, minimising errors;
• focus on the areas of possible error that HMRC consider key;
• demonstrate reasonable care.