HM Revenue and Customs (HMRC) is the UK government department responsible for tax collection, including Inheritance Tax (IHT) on estates. It ensures that taxes due on property, money, and other assets left by a deceased person are correctly assessed and paid before the estate is distributed to beneficiaries.
Legal Reference
HMRC enforces the Inheritance Tax Act 1984 and administers forms such as IHT205 and IHT400 used during probate and estate valuation. Executors must submit the correct tax returns and pay any IHT due before a grant of probate can be issued.
Sources
Wikipedia – https://en.wikipedia.org/wiki/HM_Revenue_and_Customs
Wikidata – https://www.wikidata.org/wiki/Q166559
Knowledge Graph – https://www.google.com/search?kgmid=/m/02_q0z
Gov.uk – https://www.gov.uk/government/organisations/hm-revenue-customs
Dbpedia – http://dbpedia.org/resource/HM_Revenue_and_Customs
Product Ontology – http://www.productontology.org/id/HM_Revenue_and_Customs