IHTM45043 - Reduced rate for gifts to charity: elections: time limits
An election to either merge components under IHTA84/Sch1A/Para 7 (IHTM45039) or to opt out of the reduced rate (IHTM45040) under IHTA84/Sch1A/Para 8 must be made within two years after the deceased바카라 사이트™s death.
Either election may be withdrawn by notice in writing delivered to HMRC and made by all those entitled to make the election - the appropriate persons as set out at IHTM45042. A notice to withdraw an election must be made within two years and one month after the deceased바카라 사이트™s death; or effectively within one month of the latest time an election could have been made.