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HMRC statutory directions specify their requirements for using the new inheritance tax online service for electronic delivery of returns and other information, in accordance with regulations issued in June. The directions have effect from 1 September 2015.

HMRC statutory directions specify their requirements for using the new inheritance tax online service for electronic delivery of returns and other information, in accordance with regulations issued in June. The directions have effect from 1 September 2015. The IHT online service is expected to become available in the Autumn of 2015. See www.bit.ly/1ISakS8.

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