Posts from February 2026

Investigations have identified estates which have underpaid inheritance tax (IHT). As a result, HM Revenue & Customs (HMRC) has reclaimed £millions of payments. 
 
The process includes obtaining information from government bodies and other agencies including the Land Registry and the Trust Registration Service. Discrepancies in information from different sources will help to identify underpayments. 
Increasing prices for family homes mean more estates will pay inheritance tax.
New digital processes will speed up LPA registration but you can still use paper forms.
New digital processes to register Lasting Powers of Attorney (LPAs) come into effect this year. 
 
The changes should improve the process of preparing LPAs with a more efficient and secure system. Identity checks, clearer roles, and enhanced digital services will modernise the strengthen LPAs, helping to keep everyone safe.