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HMRC guidance

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The following have been published:

  • HMRC Toolkit: Inheritance Tax (2015), an updated compliance toolkit for use by agents, effective for deaths occurring from 6 April 2015. 
  • Notice COP26, which updates the version published in October 2014 and includes the new recovery rates HMRC may apply in cases where overpayments of tax credits occur from April 2016 onwards.