GRACINDA LEX (asker) Oct 26, 2020:

Estou copiando outro texto da internet para ver se alguém consgue me ajudar.
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations, SI 2011/214, amend the excepted estates regulations, which set out the circumstances in which a person is not required to deliver an inheritance tax account to HMRC of the property comprised in the estate of a deceased person.

GRACINDA LEX (asker) Oct 26, 2020:

Filing and payment dates
IHT payment and filing dates can appear confusing and anomalous. The time limits for
reporting IHT periodic and exit charges that trustees are accountable for differ from the time
limits for paying any IHT due.
The time limit for delivering an account is currently 12 months from the end of the month in
which the transfer is made or if later, three months from the date when the trustee first
becomes liable for the tax.
The time limits for paying IHT charges are:
• for chargeable events after 5 April and before 1 October, on 30 April in the following
year; and
• for chargeable events after 30 September and before 6 April, six months after the end of
the month in which the chargeable event took place.

GRACINDA LEX (asker) Oct 26, 2020:

Amigos, agradeço muito a sugestão e vejo que muita gente concordou, porém não pode ser mudança de titularidade. Eu achei o testo abaixo na internet que explica do que se trata. Só não consigo saber o equivamente em portugues. Vou postar o texto da interent abaixo.

GRACINDA LEX (asker) Oct 24, 2020:

Olá, pessoal, achei a seguinte explicação na internet mas mesmo assim não consigo achar um correspondente para "delivery of accounts". Algum advogado bilíngue saberia?
Legislation will be introduced in Finance Bill 2014 to align the filing and payment dates for IHT trust charges. Amendments to section 216(6) IHTA1984 (time for delivery of accounts) and section 226 IHTA 1984 (payment of tax) will mean that trustees of relevant property settlements must deliver the IHT account six months after the end of the month in which thechargeable event occurs and pay the tax by the end of the same period. This will ensure that returns and payments continue to be submitted evenly throughout the year.