HMRC announces temporary change to inheritance tax signature rules

Inheritance tax forms will not need a “wet” signature (physically signed in person) “until further notice”, HMRC has announced.

Highlighting that this is a temporary situation brought about by social distancing measures, the Revenue adds that it will now accept accounts and returns without “wet” signatures from professional agents under certain circumstances.

It adds that this will be the case: “Provided the names and personal details of the personal representatives or trustees are shown on the declaration page, and the account has been seen by all the personal representatives or trustees and they all agree to be bound by the declaration.”

HMRC has also shared the exact wording agents need to include on forms.

Form IHT100: As the agent acting on their behalf, I confirm that all the people whose names appear on the declaration page of this IHT100 have seen the IHT100 and agreed to be bound by the declaration on page 8 of the IHT100.

Form IHT205: As the agent acting on their behalf, I confirm that all the people whose names appear on the declaration page of this IHT205 have seen the IHT205 Return and agreed to be bound by the declaration on page 8 of the IHT205.

Form IHT400: As the agent acting on their behalf, I confirm that all the people whose names appear on the declaration page of this IHT400 have seen the IHT400 and agreed to be bound by the declaration on page 14 of the IHT400