Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the timeliness with which HMRC conclude their assessment of inheritance tax due on estates.

HMRC is currently processing IHT form IHT400 within their agreed service level standards of 80 per cent within 15 working days.

When HMRC have processed the IHT400, if the appropriate amount of tax has been paid, they send the IHT421 to HMCTS. At the same time, a letter is also sent to customers which provides a date by which they will hear from HMRC if a compliance check needs to be undertaken. This date provided will be 12 weeks from the date the tax calculation letter was issued and does not impact the process being undertaken separately by the UK Court Services.

If HMRC has not contacted the customer by the 12 weeks date provided, then HMRC does not have any further questions to ask about the information and values provided in the IHT form and no compliance check will be undertaken.