The measure

This measure extends HMRC's online capability for charities and those handing inheritance tax (IHT) affairs.

For charities, the extended service will provide a single point of submission for organisations to jointly apply to register with the Charity Commission for England & Wales and to register with HMRC for tax purposes. This should reduce the tax currently lost due to the improper use of charitable status.

HMRC will also provide online services to all customers and agents handling IHT affairs. This measure aims to enable HMRC to more effectively link an individual's record with the account of their estate upon death.

Who will be affected?

Charitable organisations or any individual or agent who is handling IHT affairs.


The IHT service is expected to be made available during 2015/16. It is currently unknown when the single online portal will be available for use by organisations wishing to register as a charity.

Our view

The extension of HMRC's online services should make both processes easier and more effective for charities, individuals and agents handling IHT affairs.

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