We are advising on an estate where the two executors are spread around the world (one in Los Angeles and one in New Zealand). To avoid the delay of physically posting an IHT400 form around the entire world, will HMRC accept e-signatures on the form?
I can see that back when Covid started they announced they will accept printed signatures “until further notice” - have they given that notice yet?
I have just done this on a taxable estate. A declaration can be made that the Executor has seen and agrees to be bound by the content of the IHT400.
See page 57 of HMRC notes. The IHT421 was sent without delay to HMCTS.
Sarah Targett LLM TEP
Consultant
Reg Trust & Estate Practitioner
Accredited Member of Solicitors for the Elderly
Hudsons Solicitors
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Thanks Sarah that’s great and very helpful.