Member

Lastly, new clause 24 would require HMRC to publish comprehensive guidance on the implementation of the policy within six months of the Bill being passed. It would also require HMRC to establish a dedicated helpline for inquiries relating to inheritance tax on pension interest. As I have set out, comprehensive guidance will be published in advance of April 2027 and HMRC will provide interactive tools to support personal representatives. Publishing guidance when policies go live is established practice, and it ensures that guidance is fully up to date when made available. HMRC will continue to work with industry on shaping that guidance and ensuring that the reforms are fully understood. People will be able to call the inheritance tax helpline for inquiries related to the reforms and, as we would expect, staff will be fully trained on each of the changes such that they can support customers. It is on that basis that new clause 24 should also be rejected.