HMRC has published an updated Inheritance Tax Toolkit effective for deaths occurring from 6 April 2010. Updates include emphasising the importance of providing HMRC with a copy of the will and any codicils when submitting the form IHT400.

By way of reminder the HMRC toolkits provide guidance on areas of error that are frequently seen in returns and sets out the steps that can be taken to reduce those errors. They are intended to aid with ensuring that returns are completed correctly, minimising errors, whilst also focusing on the areas of possible error that HMRC consider key. Use of the toolkits can also be used to demonstrate reasonable care in a penalty situation.

The Toolkits can be accessed at http://www.hmrc.gov.uk/agents/prereturn-support-agents.htm