Inheritance Tax

Summary

To ask the Chancellor of the Exchequer, what the average time taken by HM Revenue and Customs is to issue a clearance certificate in respect of a deceased person's estate after tax due has been paid; and what steps her Department is taking to reduce that

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Timeline

1. 15 July 2026

   Written question

   To ask the Chancellor of the Exchequer, what the average time taken by HM Revenue and Customs is to issue a clearance certificate in respect of a deceased person's estate after tax due has been paid; and what steps her Department is taking to reduce that

   Source: Commons

2. 4 September 2026

   Answer

   Most unused pension funds and pension death benefits will be brought into the value of a person’s estate for Inheritance Tax (IHT) purposes from 6 April 2027. Most estates will continue to have no IHT liability, even after these changes have come into eff...

   Source: Written answer

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Sponsors

• Susan Murray · Liberal Democrat · Commons
• · Treasury · Answering body
• James Murray · Labour · Answering member

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