The OTS has published a call for evidence about people’s experience and perceptions of IHT and says it welcomes the views of all those with an interest, including individuals with personal experience of having to go through the process of establishing, when a relative has died or as the executor of a will, whether there is a liability for IHT, as well as input from professional advisers and representative bodies.

There is an online survey to gather information which is the first that the OTS has issued to the public generally, to help ensure its analysis is as fully informed as possible.

Paul Morton, OTS tax director, said: ‘We know that there is a great deal to consider and we want to explore this with the help of individual taxpayers, as well as professional advisers and representative groups.

‘We are keen to hear both from those who have had some experience of dealing with IHT and those who are concerned about it, but who may be unfamiliar with it.’

The review is considering the existing legislative framework, and the administrative processes through which taxpayers interact with HMRC in relation to IHT.

The OTS expects to publish its report in the autumn of 2018. This will provide an initial evaluation of aspects of the current IHT regime, and what they mean for taxpayers, HMRC and the exchequer. It will identify opportunities for simplification of IHT supported by analysis and evidence and offer specific simplification recommendations for government to consider.

The deadline for responses to both the call for evidence and the online survey is 8 June.

Responses to the call for evidence can be sent to [email protected]. The online survey is here.

The IHT scoping document for the OTS review is here.

Report by Pat Sweet