We have seen that Covid-19 is changing the way the world works. HMRC have made changes to the inheritance tax process and are no longer accepting cheques, and will not make payments by cheque. They have also agreed to accept printed signatures on IHT400 and IHT100 forms where professionals are acting and the new criteria is followed. It is interesting to see how the legal world is adjusting, due to the the current crisis, to ensure that matters can continue.

I anticipate there will be further adjustments the longer this goes on. We welcome the changes, and wait to see whether these can be adopted as the new procedure.