New Clause 24: Finance (No. 2) Bill
New Clause 24 - HMRC guidance on inheritance tax on pension interests
“(1) HM Revenue and Customs must, within six months of this Act being passed, publish comprehensive guidance on the implementation of sections 63 to 68.
(2) HMRC must establish a dedicated helpline for enquiries relating to inheritance tax on pension interests.
(3) The guidance published under subsection (1) must be reviewed annually and published in accessible formats.”—(James Wild.)