Inheritance Tax Act 1984 section 257

Form etc. of accounts

Section 257 deals with the form, content and verification of accounts and documents required under the Inheritance Tax Act 1984, and confirms that accounts delivered to probate registries are treated as delivered to HMRC.

• HMRC may prescribe the form and content of all accounts and documents required under the Act.
• Accounts delivered to HMRC must be supported by relevant books, papers and documents, and verified (whether on oath or otherwise) as HMRC may require.
• An account delivered to a probate registry in England and Wales, or to the Probate and Matrimonial Office in Northern Ireland, is treated as an account delivered to HMRC.
• The Lord Chief Justice of Northern Ireland may nominate a senior judicial office holder to exercise the function of making arrangements regarding accounts delivered to the Probate and Matrimonial Office.