Question to the HM Treasury:

To ask the Chancellor of the Exchequer, when her Department plans to publish details of the changes to inheritance tax.

The Government has already published significant details about the reforms to inheritance tax announced at Autumn Budget 2024.

The Government is currently considering the responses to the technical consultation on the application of agricultural property relief and business property relief to trusts. The Government is also considering the responses to the technical consultation on the liability for reporting and paying any inheritance tax due on pensions. The Government will respond to both these technical consultations in due course.

Draft legislation will be published in the normal way later this year and legislation implementing these policies will be brought forward ahead of the measures taking effect.