Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many estates HMRC has yet to conclude the inheritance tax assessments on within two years after the death.

There are no estates for which IHT400 Accounts (self-assessment of inheritance tax by executors) have been filed for which inheritance tax assessments have not been concluded within two years of death.

Compliance enquiries may be opened within 12 weeks from processing of the IHT Account.