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HMRC guidance: 26 May 2021

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  • Trusts and Estates Newsletter (May 2021) covering: IHT reporting requirements for non-taxpaying estates from 1 January 2022, IHT returns without physical signatures, Trust registration service opening to non-taxable trusts from Summer 2021, and extension to 2021/22 and 2022/23 of informal arrangements under which trusts and estates have not been required to submit returns where the only source of income is savings interest and the tax liability is below £100.
Issue: 1533
Categories: News